2. On February 1, 2019 Macklin Corporation issued (see below for coupon rate) 10-year bonds with a face value of $50,000,000 to yield (see below). Interest is paid on July 1 and January 1, with any premiums or discounts amortized on the effective interest method. Joseph Corp. purchased $1,000,000 of the bonds, at issue. Record the following entries for 2019: 1. issuance of the bonds by Macklin Corporation 2. the purchase of the bonds by Joseph Corp. 3. interest expense on December 31 for Macklin Corporation 4. interest revenue on December 31 for Joseph Corporation Coupon Rate Yield 5% 4%