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Premium on Bonds Payable Cash c. 31,2022 Interest Expense Premium on Bonds Payable Cash 1529 30150 27476 1317 On January 1,2022 , Sarasota Corporation issued $670,000 of 9% bonds, due in 10 years. The bonds were issued for $715,529, and pay interest each July 1 and January 1 . The effective-interest rate is 8%. Prepare the company's journal entries for (a) the January 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry. (Round answers to 0 decimal places, e.g. 38,548. 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.) On January 1,2022 , Sarasota Corporation retired $650,000 of bonds at 97 . At the time of retirement, the unamortized premium was $19,500. Prepare the Sarasota's journal entry to record the reacquisition of the bonds. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)