Skysong Inc issued $420,000, 7% 30-year bonds on January 1, 2022, at 103. Interest is payable annually on January 1. Skysong uses straight-line amortization for bond premium or discount. Prepare the journal entry to record the issuance of the bonds. Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2022. Prepare the journal entry to record the payment of interest on January 1, 2023. Prepare the journal entry