On January 1, 2021 Vader Corporation issued $200,000 face value 5-year bonds with a stated (coupon) rate at a market rate of a% which brought in $206,983. interest is paid semi-annually on July 1 and January 1 b) Prepare the journal entry to record the sale of the bond issue on Jan 1, 2021 + b) Prepare the journal entries to record the payment of interest and bond premium amortization, on July 1, 2021 and December 31, 2021