2) MKKM Incorporated needs to raise capital for expansion purposes. Management is considering issuing $5,000,000 of 8%,10-year bonds dated April 1, 2023 with interest payment dates of October 1 and April 1. MKKM's year-end is December 31. Prepare the journal entry to recognize the bond under the following circumstances: A) The bond is issued at par value. B) The bond is sold at 103 C) The bond is sold at 98 D) The bond is sold at par plus accrued interest on July 1, 2023