On January 1, 2012, Investor Corporation Issued $10,000,000, 10-Year, 5 $31,2021$

On January 1, 2012, Investor Corporation issued $10,000,000, 10-year, 5% bonds at 85. Interest payments are made annually.
Required:
A) Give the journal entry to record the issuance of the bonds on january 1,2012 .
B) Give the joumal entry necessary to recognize the interest expense for 2012 uncler the straight-line amoutization method
C) Give the iournal entry to record the repayment of the loan principal on December $31,2021$ .