On January 1,2022 , Helen Ltd. issues a floating rate bond for $750,000. At the same time, the corporation enters into an interest rate swap whereby it agrees to pay interest on $750,000 at 10% (the current interest rate) and to receive payments based on the floating rate. At December 31, 2022, the floating interest rate is 8%, and the value of the swap contract to Helen is $60,000. Instructions Prepare any journal entries required related to the swap agreement and the interest payment on the bond