The following section is taken from Oriole's balance sheet at December 31,2021 . Interest is piyable annually on January 1. The bonds are callable on any annual interest date. (a) Journalize the payment of the bond interest on January 1,2022. (b) Assume that on January 1, 2022, after paying interest, Oriole calls bonds having a face value of $190,000. The call price is 104. Record the redemption of the bonds. (c) Prepare the adjusting entry on December 31, 2022. to accrue the interest on the remaining bonds. (Credit occount tities are automotically indented when omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts)