15. Daxinys Company issued 5-year corporate bonds on July 1. x1, all of which were sold at that time, with a face value of $400,000, a coupon rate of 6%, a market interest rate of 4%, and interest payment dates on June 30 and 12 each year. 31st of March. Tnai: (10 points) (1) Calculate the saun pnce of corporate bonds. (2) The entry of corporate bonds issued on July 1, year x1. (3) Entry for the payment of corporate bond interest on December 31, x1. (4) Entry for the payment of corporate bond interest on June 30, x2. (5) Entry for the payment of corporate bond interest on December 31, x2. (Total 12 points) Please round up and calculate to "Yuan". 8% period 4% 4% 2% 3% 3% 4% 5% 6% period 2% S 4.580 4.452 4330 4.212 0.900 0.863 0.822 0.784 0.747 S 4,714 10 8.530 8.111 7.722 7.360 0.820 (1.744 0.076 0.614 0.568 10 6.363