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(a) Prepare all necessary journal entries to record the issuance of the bonds and bond interest expense for 2014, assuming the bond sold at 102. (b) 97. Prepare journal entries as in part (a) assuming the bonds sold at (c ) Show the balance sheet presentation for the bond issue at December 31, 2014, using (1) the 102 selling price, and then (2) the 97 selling price NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" . P10-8B Prepare journal entries to record issuance of bonds, interest, straight- line amortization, and balance sheet presentation and balance sheet presentation Holmes Corporation sold $2,200,000, 8%, 5-year bonds on January 1, 2014. The bonds were dated January 1, 2014, and pay interest on January 1. Holmes Corporation uses the straight-line method to amortize bond premiums or discounts. Instructions