On January 1, 2022, Blue Spruce Corp. issued $3,100,000 face value, 10%, 10-year bonds at $3,298,947. This price resulted in a 9% effective-interest rate on the bonds. Blue Spruce uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest on each January 1.

(a)

Prepare the journal entries to record the following transactions. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(1)		The issuance of the bonds on January 1, 2022.
(2)		Accrual of interest and amortization of the premium on December 31, 2022.
(3)		The payment of interest on January 1, 2023.
(4)		Accrual of interest and amortization of the premium on December 31, 2023.

No.	Date	Account Titles and Explanation	Debit	Credit
(1)	choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2023Dec. 31, 2023	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
(2)	Dec. 31, 2022	enter an account title for the journal entry on december 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on december 31, 2022	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on december 31, 2022	enter a debit amount	enter a credit amount
(3)	choose a transaction date Jan. 1, 2022Dec. 31, 2022Jan. 1, 2023Dec. 31, 2023	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
(4)	Dec. 31, 2023	enter an account title for the journal entry on december 31, 2023	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on december 31, 2023	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on december 31, 2023	enter a debit amount	enter a credit amount