Semeru Electronic sold a $ 400,000, 9%, 10 year bond on January 1, 2020. Bonds is dated January 1 and pays annual interest every January 1 and 1 July. Semeru Electronic amortizes bonds using the straight-line method. Bond sold for 105. a. Prepare journal entries to record the bond issuance on January 1, 2020 b. Prepare a payment schedule (calculation) and journal entries for the first two years by using the straight line method c. Show a statement of financial position presentation for the accrued interest and bond obligations as of December 31, 2020.