Rotting Pinata Co. issued bonds with a face value of $100,000 at 108 on January 1, 2019. The stated rate of interest on the bonds is 10% per year and is payable annually on January 1st. The effective rate of interest is 9%. (Round all answers to the nearest dollar). a. Using the effective interest method, prepare the journal entry to record interest expense on December 31st, 2020. 12/31/2019 b. What is the carrying value of the bonds on December 31, 2019? c. What is the journal entry to record the payment of interest on Jan. 1st, 2020 Prepare 1/1/2020 d. Using the effective interest method, prepare the journal entry to record interest expense on December 31, 2020. 12/31/2020 e. What is the carrying value of the bonds on December 31, 2020