1. (14 points)On January 1, 2018. Muber Company issued $500,000 of 10-year bonds for cash proceeds with a slabet rain of 14% per annum. The market rate is 12 annum Interest is paid semi-annually on June 30 and December 31 Muler uses the effective interest method to amortize discounte PV factor for 6% a single sum an ordinary annuity 10 periods 20 periods 10 periods 20 periods 0.56839 7% 050835 12% 14% 032107 020074 031180 0.25842 7.36009 702358 565022 5.21612 10.59401 11 46992 0.10367 0.07276 7.46944 6.62313 (a) What is the journal entry made by Muller on the date the bonds are issued on January 1, 2018? (b) What is the journal entry made by Muller on June 30, 2018 abd December 31, 2018? (b) What is the journal entry made by Muter on June 30, 2018 abd December 31, 20187 (c) ignore the information above. Assume that Muller has outstanding bonds (other than the bonds issued on January 1, 2018). For these bonds, the following balances existed at September 30, 2021 Bonds Payable: $1,000,000 Unamortized Discount on Bonds Payable: 113,000 Unamortized Bond Issue Costs: 48,000 Muller retires (redeems) these bonds on October 1, 2021, at 103. What is the journal entry made by Muller to record the bond redemption