Exercise 190 On January 1, 2020, Sunset Corporation issued $4,000,000, 8%, 5-year bonds dated January 1, 2020, at 95. The bonds pay annual interest on January 1. The company uses the straight-line method of amortization and has a calendar year end. Prepare all the journal entries that Sunset Corporation would make related to this bond issue through January 1, 2021. Be sure to indicate the date on which the entries would be made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Jan. 1, 2020 Dec 31, 2020 Jan. 1, 2021