The following section is taken from Sunland Corp.'s balance sheet at December 31, 2021. Bond interest is payable annually on January 1 . The bonds are callable on any interest date. Assume that on January 1,2022, after paying interest, Sunland calls bonds having a face value of $627,500. The call price is 105 . Record the redemption of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Prepare the entry to record the accrual of interest on December 31, 2022. (Credit account tifles are outomatically indented when amount is entered. Do not indent manualiy