A 10 year 5% bond with Face value of $100,000 was issed at 102 on January 1, 2021. Bond premium Amortization is calculated annually and payment of interest is made semiannually. a. Record the transactions for January 1, 2021, July 1, 2021 and accrual for December 31, 2021 b. Calculate the carrying value of Bonds Payable on December 31st, 2021..