On January 1, 2021, Surreal Manufacturing issued 660 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 $641,687. Surreal uses the simplified effective-interest bond amortization method and adjunts 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. Prepare the joumal entries to record the bend issue, the interest payments on beceinber 31, 2021 and 2022. the Interest and face value payment on December 31,2023 and the bond retirement, Astume the bonds are rebred on lanuary 1.,2023, at a Required" in the fint account field Round your answers to the nogrest whole obliar?) Bonds Payable, Net December 31, 202 Interest Expense 25,902 5,867