Presented below are selected transactions on the books of Sunland Corporation.

May 1, 2020		Bonds payable with a par value of $915,600, which are dated January 1, 2020, are sold at 105 plus accrued interest. They are coupon bonds, bear interest at 12% (payable annually at January 1), and mature January 1, 2030. (Use interest expense account for accrued interest.)
Dec. 31		Adjusting entries are made to record the accrued interest on the bonds, and the amortization of the proper amount of premium. (Use straight-line amortization.)
Jan. 1, 2021		Interest on the bonds is paid.
April 1		Bonds with par value of $366,240 are called at 102 plus accrued interest, and redeemed. (Bond premium is to be amortized only at the end of each year.)
Dec. 31		Adjusting entries are made to record the accrued interest on the bonds, and the proper amount of premium amortize

Prepare journal entries for the transactions above.

Date	Account Titles and Explanation	Debit	Credit
May 1, 2020Dec. 31, 2020Jan. 1, 2021April 1, 2021Dec. 31, 2021
May 1, 2020Dec. 31, 2020Jan. 1, 2021April 1, 2021Dec. 31, 2021
	(To record the interest)
	(To amortize the premium)
May 1, 2020Dec. 31, 2020Jan. 1, 2021April 1, 2021Dec. 31, 2021
Apr. 1, 2021
May 1, 2020Dec. 31, 2020Jan. 1, 2021April 1, 2021Dec. 31, 2021
	(To record the interest)
	(To amortize the premium)