Oriole Lid issued 6360,000,5%,10-year bonds on January 1. 2020, for 3.55,285, This price resulted in an effective-interest rate of 7% on the bonds. Interest is pyyable annually on Ianuary 1 . Oriole uses the etfective-interest method to amortize bond premium or discount, Prepare the journat entry to tecord the issuance of the bonds, (Round answers to 0 decimal places, e.g. 15,250, Credit account titles are automatically indented when amount is entered, Do not indent manualiy.) eTextbook and Media List of Accounts Prepare the journal entry to record the accrual of interest and the premium amortization on Dectmber 31.2020 (Round answers to 0 decimal places, e.g. 15.250 . Credit account tieles are automatically indented when amoumt is entered, Do not indent manually.) Prepare the journal entry to record the payment of interest on January 1,2021. (Round answers to 0 decimal places, e. 3 . 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.)