114 pary 1, 2018 Mer Company $500 000 of 18ymar bons for Cards Decada 31 Ma The 12% per a psy 30 and PV factor for 12% 1466 single sum 055830 2007 an ordinary annuity 10 pes 20 1140002 025647 TOJS 10504011 10367 07276 121617 740044 60230 bonds are ad injury 1, 2018 What they made by Malex oy June 30, 2018 December 31, 201 1) Ignore the dy her boods January 2018) For the following balance 201 Bench Pay $1,000,000 Unmorted scout on Pay 113.000 Maer) The bonds on October 1, 2021 103 What in the dry made by Male cond Activate Windows 1. (14 points)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 sers annuely on June 30 and December 31 Muller uses the effective wterest method to amorture discountpremium PV factor for 6% a single sum 10 penuds 20 periods an ordinary annuity penod 055830 031180 736000 7% 12%6 14% 050835 32507 026674 025642 010367 007776 702958 589822 521612 20 periods 1140002 1050401 740044 042313 tal What is the journal entry made by Muller on the date the bonds are asued on January 1, 2018 (b) What the pumal bntry made by Miller on June 30, 2018 and December 31, 2018 te) on the domatun above Assume that Mum hans outstanding bonds other than the bonds asund on January 1,2018) For these bonds, the following balances existed at September 30, 2021 Bonds Pryse $1.000.000 Thamprzed Decount on fonds Pays 113,000 Unamed Bond issue Costs 48.000 Mur retros predeom) these bonds on October 1, 2001, at 103 What is the joual entry made by Muller record the bond indempton Activate Windows