Petroni, Inc., which closes its books on December 31, is authorized to issue $600,000 of 4%, 20 year bonds dated March 1, 2022, with interest payments on September 1 and March 1. Assuming that the bonds were sold at 100 plus accrued interest on July 1, 2022, record each transaction in the financial statement effects template. a. The bond issuance. b. Payment of the semiannual interest on September 1, 2022. c. Accrual of bond interest expense at December 31, 2022. d. Payment of the semiannual interest on March 1, 2023. (The firm does not make reversing entries.) e. Retirement of payment on that date). $125,000 of the bonds at 101 on March 1, 2023 (immediately after the interest Note: Use negative signs with your answers, when appropriate