A partial bond amortization schedule for Sunland Corp. is provided below.Sunland has a December 31 year end. Interest Expense Semi-Annual Interest Interest Period Payment Jan 1, 2021 July 1, 2021 $7,800 Jan. 1,2022 7,800 Bond Amortization Amortized Cost $372,933 $1,523 374,456 $9,323 9,361 1,561 376,017 July 1, 2022 7,800 9.400 1,600 377,617 Was the bond issued at a premium or discount? The bond was issued at a Record the interest payment on July 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Date Account Titles and Explanation Debit Credit July 1 (To record interest payment.) Record the adjusting entry on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 (To accrue interest expense.) Record the interest payment on January 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 (To record interest payment.)