H D F G Celine Dion Company issue $20,000,000 of 12% 10 year bonds on January 1, 2022 at 114.00 Interest is payable semiannually on July 1 and January Dion Company uses the effective interest method of amortization for bond premium or discount. Assume an effective yield 9.7775% (market interest rate at issurance) Instructions: Prepare the journal entries to record the following. (Round to the nearest dollar.) (a) The issuance of the bonds. Jan 1, 22 D 1 2 3 (b) The payment of interest and related amortization on July 1, 2020. 4 _5 Jul 1, 22 26 17 18 19 (c) The accrual of interest and the related amortization on December 31, 2020. 20 21 Dec 31, 22 22 23 24 25