Ottawa Company sells $100,000 of 17%,16-year bonds for 91 on April 1,2020 . The market rate of interest on that day is 1721%. Interest is paid each year on April 1 . Ottawa Company uses the straight-line amortization method. Write the adjusting entry required at December 31, 2020. (Record debits first, then credits. Explanations are not required. Hold all decimals for interim calculations. Round your final answers to the nearest whole dollar.) jour final answers to the nearest whole dollar.)