On January 1,2022, Vaughn Corporation issued $2,500,000 face value, 8%,10-year bonds at $2,339,559. This price resulted in an effective-interest rate of 9% on the bonds. The bonds pay annual interest, each January 1 . Vaughn has a calendar year end. (a) Prepare the journal entry to record the accrual of interest and the amortization of the discount on December 31, 2022. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually, Round answers to the nearest whole dollar, es. 5,275.)