On January 1, 2022, Osborn plc sold 12% bonds having a maturity value of 800,000 for 860,651.79, which provides the bondholders with a 10% yield. The bonds are dated January 1, 2022, and mature January 1, 2027, with interest payable December 31 of each year. Required: a. Prepare the journal entry at the date of the bond issuance. b. Prepare a schedule of interest expense and bond amortization for 2022-2024. c. Prepare the journal entry to record the interest payment and the amortization for 2022. d. Prepare the journal entry to record the interest payment and the amortization for 2024