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Cornerstone Exercise 9-32 (Algorithmic) Bonds Issued at a Discount (Effective Interest) Sicily Corporation issued $1,550,000 in 9% bonds (payable on December 31, 2029) on January 1, 2020, for $1,488,000. Interest is paid on June 30 and December 31. The market rate of interest is 10%. Required: Prepare the journal entries for December 31, 2020 and 2021. Round amounts to the nearest whole dollar. 66,650 x Dec. 31, 2020 Interest Expense Discount on Bonds Payable Cash -3,100 X 69,750 72,850 Dec. 31, 2021 Interest Expense Discount on Bonds Payable Cash -3,100 69,750