Ehrlich Company sells 10% bonds having a maturity value of $2,000,000 for $1,855,816. The bonds are dated January 1 , 2020 , and mature January 1, 2025. Interest is payable semiannually on January 1 and July 1 . Amortization is made using the straight line method. Instructions: show your calculations. Prepare the journal entries to record the following. a. The issuance of the bonds. b. The payment of interest and the related amortization on July 1,2020 c. The accrual of interest and the related amortization on December 31, 2020