Sarasota Compary issued \\( \\$ 2,320,000,93,20 \\) year Donds on Jamuary 1,2020 , at 103 . Interest is parabie annially on lanuary 1 . 5arasota uses straight-line amortization for bond premium or discount. Prepare the journal entries to record the following events. Credit account filles are autonotically indented when the amount ar enternd Do not indent manivaly) (a) The issuance of the bonds. (b) The accrual of iaterest and the premium amartization on December 31, 2020. (c) The pavment of interest on January 1, 2021 (d) The redempeion of the bonds at maturity, assuming interest for the Gat interest period has been paid and recorded