Swifty Corporation sold $3,150,000,8%,5-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest o January 1. Swifty Corporation 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 2022, assuming that the bonds sold at 107. (Credit occount tities are automatically indented when amount is entered. Do not indent manually) Prepare journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 95. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.) (1) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 107 selling price. (2) Show the balance sheet presentation for the bond issue at December 31,2022 , using the 95 selling price. Prepare all the necessary joumal entries to record the issuance of the bonds and bond interest expense for 2022 , assuming that the bonds sold at 107. (Credit account titles are automatically indented when amount is entered. Do not indent monualiy)