Tamarisk inc, issues $3.8 milion, 10-year, 6% bonds at 104 , with interest payable on January 1. The straight-line method is used to amortize bond premium. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit occount titles are automotically indented When amount is entered. Do not indent manually.) Prepare the journal entry to record interest expense and bond premium amortization on December 31, 2022, assuming no previous accrual of interest. (Credit account tities are automaticaliy indented when amount is entered. Do not indent manually)