Yung Corporation sold $2, 823,000, 8%, 5-year bonds on January 1, 2014. The bonds were dated January 1, 2014, and pay interest on January 1. Yung Corporation uses the straight-line method to amortize bond premium or discount. Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2014, assuming that the bonds sold at 107. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Prepare journal entries to record the issuance of the bonds and bond interest expense for 2014, assuming that the boors sold at 96. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Show the balance sheet presentation for the bond issue at December 31, 2014, using the 107 selling price. Show the balance sheet presentation for the bond issue at December 31, 2014, using the 96-selling price