Problem 10-9A Cullum ber Company sold $2,000,000, 496, 10-year bonds on January 1, 2019. The bonds were dated January 1 and pay interest annually on January 1. Cullumber Company uses the straight-line method to amortize bond premium or discount. The bonds were sold at 101 Prepare the journal entry to record the issuance of the bonds on January 1, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. an. 1, 2019 Prepare a bond premium amortization schedule for the first 4 interest periods. Issue date Prepare the journal entries for interest and the amortization of the premium in 2019 and 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Dec31, 2019 1, 2020 Show the balance sheet presentation of the bond liability at December 31 2020. (Enter account name only and do not provide descriptive