Hernandez Company issued $380,000,7%,10-year bonds on January 1, 2022, for $407,968. This price resulted in an effectiveinterest rate of 6% on the bonds. Interest is payable annually on January 1 . Hemandez uses the effective-interest method to amortizebond premium or discount: (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2022. (Round answers to 0 decimal places, eg. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)