Swifty Corporation sold $5,100,000,11%,15-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest each December 31 . The bonds were sold at 97. a) Prepare the journal entry to record the issuance of the bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) At December 31,2022,$10,200 of the bond discount had been amortized. Show the long-term liability balance sheet presentation of the bond liability at December 31, 2022. (Enter account name only and do not provide descriptive information.) At January 1, 2024, when the carrying value of the bonds was $4,987,500, the company redeemed the bonds at103. Record the redemption of the bonds assuming that interest for the year had already been paid. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Swifty Corporation sold $5,100,000,11%,15-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest each December 31 . The bonds were sold at 97. a) Prepare the journal entry to record the issuance of the bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) At December 31,2022,$10,200 of the bond discount had been amortized. Show the long-term liability balance sheet presentation of the bond liability at December 31, 2022. (Enter account name only and do not provide descriptive information.) At January 1, 2024, when the carrying value of the bonds was $4,987,500, the company redeemed the bonds at103. Record the redemption of the bonds assuming that interest for the year had already been paid. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)