On January 1, 2021, Shell Corporation issued $ 600,000, 9%, 5-year bonds, dated January 1, 2021, ai 104. The bonds pay interest semi-annually on January 1 and July 1. The company has a December 31 year end. Assume amorization of $ 1,700 and $ 2,100, respectively for the first two semi-annual interest periods. instructions Prepare the joumal entries that Shell Corporation would make related to the bond issue on the dates indicated below: January 1, 2021 July 1, 2021 December 31, 2021 January 1, 2022 January 1, 2021 Cash Bonds Payable To record sale of bonds issued at a premium. July 1, 2021 Interest Expense - Bonds Payable - Notes Payable To record semi-annual payment of interest and amortization of premium December 31, 2021 Interest Expense > Interest Expense Bonds Payable Notes Payable To record semi-annual payment of interest and amortization of premium. December 31, 2021 Interest Expense Bonds Payable Interest Payable To record accrued bond interest and amortization of bond premium. January 1, 2022 Interest Payable Cash To record payment of bond interest liability