On December 31, 2021, Kasznik, Inc., issued $288,000 of 4%, 10-year bonds for $265,552, yielding an effective interest rate of 5%. Semiannual interest is payable on June 30 and December 31 each year. The firm uses the effective interest method to amortize the discount. a. Post journal entries to report (1) the bond issuance on December 31, 2021, (2) bond interest expense and discount amortization at June 30, 2022, and (3) bond interest expense and discount amortization at December 31, 2022