Exercise 15-15 a-d Cullumber Company issued $640,000, 8%, 20 year bonds on January 1, 2020, at 104. Interest is payable annually on January 1. Cullumber uses straight-line amortization for bond premium or discount. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 LINK TO TEXT Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2020. (Credit account tities are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec 31, 2020 Prepare the journal entry to record the payment of interest on January 1, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan 1, 2021 Debit Credit LINK TO TEXT Prepare the journal entry to record the redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. (Credit account titles are automatically indented when amount is entered. Do not Indent manually.) Account Titles and Explanation Debit Date Credit Jan 1, 2040