(10 points) Small Corporation issued $1,000,000 face value 6 percent 5-year bonds on 1/1/2019. The bonds pay interest semiannually and were sold to yield 8 percent. The bonds were purchased by Fry Company. a. What is the issuance price of the bond? b. Prepare the entry that Small will make to record the issuance of the bonds. Prepare the entry that Small will make to record the first interest payment. d. Record the entry that Small will make to record the retirement of the bond at its maturity date. e. Prepare the entry that Fry will make to record the purchase of the bonds. f. Prepare the entry that Fry will make to record the second interest payment