On 3/1/20, Bartlett Company issued 5% bonds in the face amount of $500,000, which mature in 5 years. Interest is payable semi-annually on March 1 and and September 1. The bonds were sold to yield 6%. Bartlett uses the effective interest method of amortizing bond discount. Prepare the amortization table. What journal entries will Bartlett make in 2021 relative to these bonds?