Sweetwater Company sells $100,000 of 10%, 15-year bonds for 97 on April 1, 2020. The market rate of interest on that day is 10.50%. Interest is paid each year on April 1. Sweetwater Company uses the straight-line amortization method. On December 31, 2020, Sweetwater Company made the following adjusting entry: (Click the icon to view the journal entry.) Write the journal entry required at April 1, 2021. (Record debits first, then credits. Explanations are not required. Round your answers to the nearest whole dollar.) Date April 1, 2021 Accounts Debit Credit