2a. Assume the same information as in the original question #5a (that is, bond face value $100,000, coupon rate 12%, paid semi-annually, bond matures in 5 years) except the bond was sold on February 1, 2018 (that is, one month later than the original problem). Interest payments will still be made on June 30 and December 31. Show the journal entry made on February 1. 2b. What is total interest expense for the 6 month period ending June 30, 2018? 5a. On January 1, 2018, KLM Corp sells a bond with face value $100,000 and coupon rate 12% Interest is paid semi-annually. The bond matures in 5 years. ABC has a market interest rate of 10%. Show the journal entry for this sale.