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Splish Cinaners issued E400, 000 of 9%,20 vear bonds on January 1,2022 at 109.897 to yield be. Interest is payable semlannually on July 1 and January 1 Prepare the ourna entries to record the following. (Credit account kitles are automatically indented when the amount is entered Do not Inderit manually Aound answers to 0 drcimal places, es. 5,275, Nf no entry is requibed select "No Entry" for the account titles and enter o for the amounts] (a) The issuance of the bonds. (b) The payment of interest and the related amortization on July 1.2022. (c) The accrual of interest and the related amortization on December 31, 2022