journal entries (Straight-line amortization) ABC Incorporated issued bonds to DEF Corporation on January 1, 2019 with following terms: 5-year maturity, annual coupon rate of 6%, pays interest on June 30 and December 31, $200,000 principal. Consider three different cases: (a) issued at par, (b) issued at 95, and (c)issued at 102. Assume that DEF Corporation intends to hold to maturity the bonds. Prepare the journal entries required on January 1, 2021, and on June 30, 2021, for both parties. Use straight-line amortization to record interest.