Pharoah Company issued $465,000, 7%, 30-year bonds on January 1, 2022, at 104. Interest is payable annually on January 1. Pharoah uses straight-line amortization for bond premium or discount. Prepare the journal entries to record the following events. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) The issuance of the bonds. (b) The accrual of interest and the premium amortization on December 31, 2022. (c) The payment of interest on January 1, 2023. (d) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. Date Account Titles and Explanation Debit Credit Debit 483600 1. 1, 2022 Cash Bonds Payable 465000 Premium on Bonds Payable 18600 -. 31, 20224 Interest Expense Premium on Bonds Payable Interest Payable 32550 1. 1, 2023 Interest Payable 32550 Cash 32550 1. 1, 2052 Bonds Payable 465000 Cash 465000