On july 1, 2022, ABC Corp, issued 5800,000 par value, 10\%, 10-year bonds, wath interest payable semi.annually on jancary 1 and july 1, The bonds were issued for 5908,722. On january 2, 2024, ABC offered to buy back the bonds at 103 . Forty percent of the bondholders accepted the offer. Oavs uses the effective-interest method of amortizing premium ar discount. Aequired a) Prepare the fournal thitry to record the bond iswance. b) Prepare the adjusting entry at December 31, 2022, the ond of the fiscal year. c) Prepare the entry for the interest payment on january 4,2023. d) Prepare the enty to record the retirement of the bonds on january 2, 2024