Hibernia Inc. sold $1,000,000 par value, 10%, 10-year bonds on January 1, 2022, for $885,290. Answer the following related questions on the bonds. REQUIRED: A. State whether the bonds were issued at a discount or premium. (1 Mark) B. What is the amount of the bond discount or premium? (1 Mark) C. Prepare the journal entry to record the issuance of the bonds. (3 Marks) D. Prepare the journal entry to record the retirement of the bonds on maturity date. (2 Marl