this is one question, red account titles are wrong.

On January 1, 2020, Larkspur Inc. sold 14% bonds having a maturity value of $710,000 for $761,190, which provides the bondholders with a 12% yield. The bonds are dated January 1, 2020, and mature on January 1, 2025, with interest payable on January 1 of each year. The company follows IFRS and uses the effective interest method. Prepare the journal entries to record the interest payment and the amortization for 2020. (Round answers to decimal places, eg. 5,275. 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 Dec. 31, 2020 Interest Expense 91343 Bonds Payable 8057 Cash 99400 Jan 1, 2021 Interest Expense 99400 Cash 99400 Your answer is partially correct. Prepare the journal entries to record the interest payment and the amortization for 2022. (Round answers to decimal places, eg. 5,275. 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 Dec. 31, 2022 Interest Expense 90376 Bond Interest Payable 9024 Cash 99400 Jan 1, 2023 Interest Expense 99400 Bonds Payable 99400