On January 1, 2021, Surreal Manufacturing issued 580 bonds, each with a face value of $1,000, a stated interest rate of 3 percent paid annually on December 31, and a maturity date of December 31, 2023. On the issue date, the market interest rate was 4 percent, so the total proceeds from the bond issue were $563,907. Surreal uses the simplified effective-interest bond amortization method and adjusts for any rounding errors when recording interest in the final year. Required: 1. Prepare a bond amortization schedule. 2-5. Prepare the journal entries to record the bond issue, the interest payments on December 31, 2021 and 2022, the interest and face value payment on December 31, 2023 and the bond retirement. Assume the bonds are retired on January 1, 2023, at a price of 101. Complete this question by entering your answers in the tabs below. Reg 1 Req 2 to 5 Prepare the journal entries to record the bond issue, the interest payments on December 31, 2021 and 2022, the interest and face value payment on December 31, 2023 and the bond retirement. Assume the bonds are retired on January 1, 2023, at a price of 101. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar.) Show less View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 563,907 January 01, 2021 Cash Discount on Bonds Payable Bonds Payable, Net 2 December 31, 2021 Interest Expense 22.556 17,400 Cash Discount on Bonds Payable 5,363 December 31, 2022 Interest Expense 22,763 Cash Discount on Bonds Payable 17,400 5,363 4 December 31, 2023 Interest Expense 22,974 Bonds Payable, Net 580,000