On january 1, 2021, Sunrise Corporation issued $4,000,000,8%,5-year bonds dated January 1, 2021, at 95 . The bonds pay annual interest on January 1. The company uses the straight-line method of amortization and has a calendar year end. Prepare all the journal entries that Sunrise Corporation would make related to this bond issue through January 1. 2022. Be sure to indicate the date on which the entries would be made. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Recordjournal entries in the order presented in the problem.)