Oriole Clearers issued e700,000 of 9%,20-year bonds on January 1,2022 at 91.42 to yield 10%. Interest is payable semiannually on July 1 and January 1. Prepare the joumal entries to record the following. (Credit occount tibles are automatically Indented when the amount is entered, Do not indent manuolly. Round answers to 0 decimal places, es. 5,275. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. (a) The issuarice of the bonds. (b) The payment of interest and the related amortization on July 1, 2022 (c) The accrual of interest and the related amortization on December 31,2022