On December 31,2020 , Theodore Corporation issued $800,000,6%,5-year bonds for $735,100. The bonds were sold to yield an effective-interest rate of 8%. Interest is paid annually on January 1st. The company uses the effective-interest method of amortization. (a) Prepare a bond discount amortization schedule which shows the amortization of discount for the first two interest payment dates December 31, 2021, and December 31, 2022. (Round to the nearest dollar.) (b) Prepare the journal entries that Plank Corporation would make on December 31, 2020 related to the bond issuance and the adjusting entries on December 31,2021 , and December 31, 2022