On December 31, 2021, PT A issued 4 year, 8%, bonds of $100,000 at 98. Interest is paid every December 31. Complete the following table. Interest Paid Interest Exp Amortization Bonds Carrying Value 31-Des-21 31-Des-22 31-Des-23 31-Des-24 31-Des-25 8.000 8.000 8.000 8.000 1. Prepare journal entry on December 31, 2021. 2. Prepare journal entry on December 31, 2022 to record first payment of interest. 3. Prepare journal entry on December 31, 2023, to record the bonds redemption at 99.5