Miracle Research Labs issued 3,000, 7%, $1,000 bonds dated January 1, 2022, at 100. Interest is paid each January 1. Prepare the journal entry to record the sale of these bonds on January 1, 2022. Then prepare the adjusting journal entry on December 31, 202, to record interest expense. Then prepare the journal entry on January 1, 2023, to record interest paid. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)