On January 2, 2022, Parsons Company purchased $100,000, 8 year, 3% government bonds at 103, including the brokerage commission. January 2, is an interest payment date. Required: (1) Journalize the entry to record the bond purchase. (2) Joumalize the entry to amortize the bond premium on December 31, 2022 (3) What is the relationship between the market rate of interest and the coupon rate on the bond investment acquisition date.