28) A bond is issued at a discount when a bond's stated interest rate is A) more than the market interest rate B) more than the effective interest rate C) less than the market interest rate D) equal to the market interest rate AY. Write your answer in the space provided or on a separate sheet of paper. 30) On January 1, 2019, Outdoor Services issued $20,000 of 8% bonds that mature in five years. They were issued at par. The bonds pay semiannual interest payments on June 30 and December 31 of each year. Provide the joumal entry for the payment made on June 30, 2019. Omit explanation