Prepare the journal entries to record the bond issue, the interest payments on December $31,2021$ and $2022,$ the interest and face value

payment on December $31,2023$ and the bond retirement. Assume the bonds are retired on January $1,2023,$ at a price of $101.($Do not

round intermediate calculations. If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account

field. Round your answers to the nearest whole dollar.$)$