On January 1, 2021, Surreal Manufacturing issued 620 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 $602,797. Surreal uses the 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 enties 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 103. Journal entry worksheet 5 Record the issuance of 620 bonds at face value of $1,000 each for $602,797. Note: Enter debits before credits. Journal entry worksheet