Teal Co. sells $528,000 of 10% bonds on March 1,2020. The bonds pay interest on September 1 and March 1. The due date of the bonds is September 1, 2023. The bonds yield 12\%. Give entries through December 31,2021. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to 0 decimal places, e.8. 38,548.) Prepare all of the relevant journal entries from the time of sale until December 31,2021 . (Assume that no reversing entries were made.) (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answers to 0 decimal places e.g. 58,971. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) 12/31/20; Interest Expense Discount on Bonds Payable Interest Payable 3/1/21 Interest Payable Interest Expense Discount on Bonds Payable Cash Interest Expense Discount on Bonds Payable Cash Interest Expense Discount on Bonds Payable Interest Payable