On January 1, 2021, Shell Corporation issued $ 600,000,9%, 5-year bonds, dated January 1, 2021, at 104. The bonds pay interest semi-annually on January 1 and July 1. The company has a December 31 year end. Assume amortization of $ 1.700 and $2,100, respectively for the first two semi-annual interest periods. Instructions Prepare the journal 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 To record sale of bonds issued at a premium. July 1, 2021 . To record semi-annual payment of interest and amortization of premium. December 31, 2021 To record sale of bonds issued at a premium. July 1, 2021 To record semi-annual payment of interest and amortization of premium. December 31, 2021 To record accrued bond interest and amortization of bond premium. January 1, 2022 To record payment of bond interest liability