(14 poin)On January 1, 2018, Muter Company issued $500,000 of 10-year bonds for cash proceede with a stated rate of 14% per annum. The market rate is 12% per annum boorest paid sens-annusty on June 30 and December 31. Muller uses the effective interest method to amorties discountpremum PV factor for 12% 14% 616 a single sum an ordinary annuity 10 periods 20 periods 10 periods 20 periods 858830 79 050035 0.32197 02074 0.31180 0.25842 0.10367 007276 736009 7.02358 5.65022 521612 6.62313 11.40092 10.50401 746044 (a) What is the journal entry made by Muller on the date the bonds are issued on January 1, 20187 (b) What is the journal 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