1) On January 1, 2018, Muller Company issued $500,000 of 10-year bonds for cash proceeds with a stated rate of 14% per annum. The market rate is 12% per annum. Interest is paid semi-annually on June 30 and December 31. Muller uses the effective interest method to amortize discount; premium. a) What is the journal entry made by Muller on the date January 1, 2018? the bonds are issued on b) What is the journal entry made by Muller on June 30, 2018 and December 31, 2018? c) Ignore the information above. Assume that Muller has outstanding bonds (other than the bonds issued on January! 2018). For these bonds, the following balances existed at September 30, 2021 Bond Payable : $1,000,000 Un amortized Discount on Bonds payable : 113,000 Un amortized 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 band redemption?