1.(18 ponds On January 1, 2018, Muter Company issued $500.000 of 10-year bonds for cash proceeds with a stated rate of 14% per annum. The market rates 12% per annum Interest in paid semi-annually on June 30 and December 31. Muter uses the effective interest method to amorture discountpremium PV factor for 74 126 14% a single sum an ordinary annuity 10 periods 20 periods TO periods 20 periods 032107 620974 650635 65830 0.07276 025842 0.10067 0.31180 7.02358 756000 5.65022 521612 7.40044 6.62313 10.50401 11.40992 (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