2. On January 1,20Y1, Brown Corporation issues 6-year bonds with a face value of $20,000,000 and a stated annual interest rate of 6%. The bonds pay interest annually on December 31 . The market rate of interest is 5%, and the company receives cash proceeds of $21,015,138 when the bonds are issued. a) Provide the journal entry that Brown will make to record the second bond interest payment on December 31, 20 Y2. b) Provide the journal entry that Brown will make if it retires the bond early on December 31, 20 Y2 (immediately after the 2nd interest payment). Assume Brown buys back the bonds at a price of 102