On January 1, 2017, Lock Corporation issued $3,520,000 face value, 8%, 10-year bonds at $3,294,098. This price resulted in an effective-interest rate of 9% on the bonds. Lock uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest on January 1. A-Prepare the journal entry to record the issuance of the bonds on January 1, 2017. B-Prepare an amortization table through December 31, 2019 (three interest periods) for this bond issue. C-Prepare the journal entry to record the accrual of interest and the amortization of the discount on December 31, 2017 D-Prepare the journal entry to record the payment of interest on January 1, 2018. E-Prepare the journal entry to record the accrual of interest and the amortization of the discount on December 31, 2018.