Lynbrook Corporation issued $1 million of 13.5% bonds for $985,071.68. The bonds are dated and issued August 1, 2021, are due July 31, 2025, and pay interest semiannually on January 31 and July 31. Assume an effective yield rate of 14%. 3. Prepare adjusting entries for the end of the fiscal year December 31, 2021, using the: a) straight-line method of amortization b) effective interest method of amortization