Sunland Cleaners issued 6600,000 of 9%.20-year bonds on January 1, 2022, at 109.897 to vield 8%. Interest is payable semiannually on July 1 and January 1. Prepare the joumal entries to record the following. (Credit occount tities are outomatically indented when the amount is entered. Do not. indent manually Round answers to 0 decimal places, eg, 5,275. If no entry is required, select "No Entry" for the accoant titles ond enter of for the amountsi) (a) The issuance of the bonds. (b) The payment of interest and the related amortization on July 1.2022. (c) The accrual of interest and the related amortization on December 31. 2022. /10