Sunland Company issued $315,000, 7%, 15-year bonds on December 31, 2021, for $302,400. Interest is payable annually on December 31. Sunland uses the straight-line method to amortize bond premium or discount. Prepare the journal entries to record the following events. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)		The issuance of the bonds.
(b)		The payment of interest and the discount amortization on December 31, 2022.
(c)		The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded.

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	Dec. 31, 2021Dec. 31, 2022Dec. 31, 2036	enter an account title to record the issuance of the bonds on December 31, 2016	enter a debit amount	enter a credit amount
		enter an account title to record the issuance of the bonds on December 31, 2016	enter a debit amount	enter a credit amount
		enter an account title to record the issuance of the bonds on December 31, 2016	enter a debit amount	enter a credit amount
(b)	Dec. 31, 2021Dec. 31, 2022Dec. 31, 2036	enter an account title to record the payment of interest and the discount amortization on December 31, 2017	enter a debit amount	enter a credit amount
		enter an account title to record the payment of interest and the discount amortization on December 31, 2017	enter a debit amount	enter a credit amount
		enter an account title to record the payment of interest and the discount amortization on December 31, 2017	enter a debit amount	enter a credit amount
(c)	Dec. 31, 2021Dec. 31, 2022Dec. 31, 2036	enter an account title to record the redemption of the bonds at maturity on December 31, 2031	enter a debit amount	enter a credit amount
		enter an account title to record the redemption of the bonds at maturity on December 31, 2031