OF ACCT IAIE (ACC 114/121 on January 1, 2020, 1,100, 9%. S-year, S1,000 bonds dated January 1,2020, were issued at face value. On July 1, $900,000, 10%, 5-year bonds dated July 1,2020, were issued at 102. 1, 2. aresented in the probiem)