16. Fast-Bakk Corp issued a $15,000,5-year, 6% interest bond that will pay interest semi-annually. The market rate is 4%. a. Calculate the price of the bond b. Record the issuance of the bond (Hint: Based on price, pay attention to whether this is a Premium bond or Discount bond) C. Record the entry for the first semiannual interest payment d. Calculate the carrying value of the bond at the end of period 3