Required information On January 1, 2022, RMT Corp. issued 10-year, $100,000 bonds at par. The bonds make payments annually on December 31 at a stated fixed rate of interest of 70% On January 1, 2022, RMT Corp. also entered into an interest rate swap. In this arrangement, RMT Corp. paid variable interest rates to a swap bank and in return, the swap bank pald fixed interest to RMT Corp. Interest rates during the first year of the interest rate swap were the following: Fixed rate January 1, 2022 7.00 December 31, 2022 As a result of the change in interest rates, as of December 31, 2022 the bond liability had a fair value of $106,095 and the interest rate swap had a fair value of $6,095. Use the information above to answer the questions below. pate Market rate 7.00 7.00 6.18 Provide the appropriate journal entries prepared by RMT Corp. on December 31, 2022 to record (1) interest payment to bondholders, and (ii) net settlement amount paid or received on the interest rate swap