susan wilson company issued $480000 of 10%, 20-year bonds on January 1, 2025, at 102. interest is payable semiannually on july 1 and january 1. susan wilson company uses the effective-interest method of amortization for bond premium or discount. Assume an effective yield od 9.7705%. prepare the journal to record the following. (a) the issuance of the bonds. (b) the payment of interest and related amortization on july 1, 2025. (c) the accrual of interest and related amortization on December