Retirement of Bonds Prior to Maturity Alpha, Inc. issued $100,000 of its 7%five-year bonds on January 1, 20x1, at 101. Interest is paid on January 1 and July 1. The bonds are callable at 105 plus accrued interest and straight-line amortization is used. The bonds are recalled on April 1, 20x3. 1. Prepare the journal entry to record the issuance of the bonds on January 1, 20x1. 2. Prepare the journal entry to accrue the necessary amount of interest for the April 1, 20x3 retirement 3. Prepare the journal entry to record the April 1, 20x3 retirement HTML BIVA Do - LEX 31*, EE VOOT 12pt TUM