Sunland Company issued $650,000,9%,10-year bonds on December 31,2020 , for $611,000. Interest is payable annually on December 31 . Sunland uses the straight-line method of amortization and has a calendar year end. Prepare the appropriate journal entries on (a) December 31,2020. (b) December 31,2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)