On October 1, 2021. Grouper Corp. issued $792,000,5%, 10-year bonds at face value. The bonds were dated October 1, 2021, and pay interest annually on October 1. Financial statements are prepared annually on December 31. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Oct. 1, 2021 Consina Prepare the adjusting entry to record the accrual of interest on December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec 31, 2021 eTextbook and Media List of Accounts Show the balance sheet presentation of bonds payable and bond interest payable on December 31, 2021. GROUPER CORP. Balance Sheet (Partial) Prepare the journal entry to record the payment of interest on October 1, 2022. (Credit account titles are al entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Oct. 1.2022 e Textbook and Media List of Accounts Prepare the adjusting entry to record the accrual of interest on December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually Date Account Titles and Explanation Debit Credit Dec 31, 2022 Assume that on January 1, 2023, Grouper pays the accrued bond interest and calls the bonds. The call price is 102. Record the payment of interest and redemption of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan. 1. 2023 (To record payment of interest) Jan 1, 2023 To record the redemption of the bonds)