On January 1,2020, Marin Company purchased 10% bonds having a maturity value of of $220000, for $237576.22. The bonds provide the bondholders with a 8% yield. They are dated January 1, 2020,and mature January 1,2025, with interest received on January 1 of each year. Marin company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held to maturity category. (a) prepare the journal entry to record the interest revenue and the amortization at December 31,2021.