On October 1, 2021, City Company issued $700,000, 10%, 10-year bonds at face value. The bonds were dated October 1, 2021 and pays interest annually on October 1. Accounting period ends on December 31. Required: 1) Journal entry to record issuance of the bond 2) Adjusting entry to record accrual of interest on December 31, 2021 3) Journal entry to record payment of interest on October 1, 2022, 4) Adjusting entry to record accrual of interest on December 31, 2022 5) Assume that on January 1, 2023, City Company pays the accrued bond interest and calls the bonds. The call price is 104. Record the payment of interest and redemption of the bond