Harling real estate Company issued $3000,000 of 8%,10-year bonds on January 1,2022 , at face value. Interest is payable annually on January 1. Instructions a. Prepare the journal entries to record the following events. b. The issuance of the bonds. c. The accrual of interest on December 31 . d. Assume that on January 1, 2023, Harling pays the accrual bond interest and calls the bonds. The call price is 103. Record the payment of interest and redemption of the bonds Question 2 Boat Company receives $600,000 by issuing a $600,000,8% mortgage note payable for the building on December 31,2022 . The terms call for annual installment payments of $90,000 on December 31 . Instructions Prepare the journal entries to record the mortgage loan and the first two installment payments