2. On 1/1/YR1 a company issued 5% 10-year bonds with a face value of $500,000 for $398,073. The bonds pay interest on 6/30 and 12/31 each year. The bonds were sold to yield 8%. a. Prepare the journal entry to record the issuance of the bonds. b. Prepare the journal entry to record the first interest payment on 6/30/YR1. C. Prepare the journal entry to record the second interest payment on 12/31/YR1