Use the bond amortization table you completed to prepare the required journal entries on the following dates: Date of issue Interest payment on June 30, 2022 Interest payment on December 31, 2024 Repayment of the bond upon maturity . Assume that the same bond is retired on January 1, 2027, at 97.75. Record the journal entry for this retirement. Hint: The carrying value of the bond on January 1, 2017, is the same as the carrying value on December 31, 2026. 01.01.2 1 30.06.2 1 31.12.2 1 30.06.2 2 31.12.2 2 30.06.2 3 31.12.2 3 30.06.2 4 31.12.2 4 30.06.2 5 31.12.2 5 TOTAL Cash int. Int. exp $ $ 21200 20283 21200 20249 21200 20213 21200 20098 21200 20056 21200 20014 Amortiza Premiu tion m 21200 19969 Premiu m $ 21200 19923 21200 20176 1024 7003 917 9965 987 21200 20138 1062 5940 951 9014 Unamor t$ 10882 1186 8027 1102 4838 1144 3695 1277 212000 201118 10882 1231 1277 2508 0 carrying value in $ 540882 539965 539014 538027 537003 535940 534838 533695 532508 531277 530000