please show all calculations

4) On January 1,2023, Just-In-Time Company (JIT) sold $100,000 in bonds that pay 8% each year. The market rate of interest at the time the bonds were sold was 9%. The bonds mature 5 years from the date of issue and JIT uses the effective-interest rate method to record amortization. Required (19 marks): a) Prepare the journal entry to record the issuance of the bonds. b) Prepare a bond amortization table that looks as follows: c) Prepare the journal entry to record the interest payment on December 31, 2023