Sarasota Company issued $2,320,000, 9%, 20-year bonds on January 1, 2020, at 103. Interest is payable annually on January 1. Sarasota uses straight-line amortization for bond premium or discount. Prepare the journal entries to record the following events. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (a) (b) The accrual of interest and the premium amortization on December 31, 2020. (c) The payment of interest on January 1, 2021. (d) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. The issuance of the bonds. Account Titles and Explanation Debit Credit Date Jan. 1, 2020 Open Show Work Click if you would like to Show Work for this