1. (14 points)On January 1, 2018, Muller Company issued $500,000 of 10-year bonds for cash proceeds with a sated rate of 14% per annum. The market re 12% per annum in 30 and December 31. Muler uses the effective interest method to amortize discountem PV factor for: 7% 12% 14% 6.50635 652197 026974 025842 0.10367 6%% a single sum 10 periods 055839 an ordinary annuity 20 periods 10 periods 20 periods 031180 007276 7.36009 7.02358 6.66022 521612 11.40992 10.59401 7.40944 662313 (a) What is the journal entry made by Muller on the date the bonds are issued on January 1, 2018 (b) What is the joumal entry made by Muller on June 30, 2018 abd December 31, 2018 (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