Oriole Inc. Issues $4,000,000, 5-year, 8% bonds at 103, with interest payable annually on January 1. The straight line method is used to amortize bond premium. Prepare the foumal entry to record the sale of these bonds on January 1, 2020. (Credit account titles are automatically indented when amount is entered. Do not Indent manually.) Date Account Titles and Explanation Credit Debit Jan. SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the adjusting your to record interest expense and bond premium amortization on December 31, 2020. Credit account titles are automatically indented when amount entered. Do not inden mally) Account Titles and nation Debit Credit Dec. 31