Prepare journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 95. (Credit account titles are automatically indented when amount is entened. Do not indent manual) Date Account Titles and Explanation Debit Credit Jan 1 Dec. 31 The interest charged on a $90,000 note payable, at the rate of 6%, on a 60-day note would be 1) $5,400. 2) $2,700 3) $1,350 4) $900