Sunland Ltd. sold Rs 3,400,000,10%,10-year bonds on January 1, 2020. The bonds were dated January 1. 2020 and pay interest annually on January 1. Sunland Company uses the straight-line method to amortize bond premium or discount. Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2020, assuming that the bonds sold at 105. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2020 , assuming that the bonds are sold at 99 . (Credit account titles are automatically indented when amount is entered. Do not indent manually. Recond journal entries in the order presented in the problem.) Show statement of financial position presentation for the bonds at December 31, 2020. (Enter account name only and do not provide descriptive information.)