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pay interest each July 1 and January 1 . 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. Assume an effective-interest rate of 10%. (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.) Cash Dec. 31, 2022 Interest Expense Discount on Bonds Payable Interest Payable \begin{tabular}{|r} \hline 39140 \\ \hline \end{tabular} 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 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Riverbed AG issued a 60,000, 4-year, 8% note at face value to Flint Hills Bank on January 1, 2022, and received 60,000 cash. The note requires annual interest payments each December 31. During 2022, Riverbed experiences financial difficulties. On January 1, 2023, Riverbed negotiates a settlement of the note by issuing to Flint Hills Bank 20,000 1 par Riverbed ordinary shares. The ordinary shares have a market price of 2.95 per share on the date of the settlement. Prepare Riverbed's entries to settle this note. (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.)