GLCULATOR IN Exercise 168 muary 1, 2020, Trapp Enterprises issued 9%, 10-year bonds with a face amount of $900,000 at 96. Interest is payable annually on January 1. The bonds were sued for an effective terest 10%. re the entries to record the issuance of the bonds and the first annual interest accrual and amortization assuming that the company uses effective interest amortization. (Credit account title