3. (Long-Term Liabilities: Bonds and Notes Payable) (CPMK 3, 4, 5,9) (Weight: 20 Points) PT Gema Suara is a company engaged in the hospitality sector. PT Gema Suara issued 60 bonds with a nominal value of IDR 12,000,000 per share, with a term of 3 years and an interest of 8% to fund its operations. Interest is paid twice a year. The bonds are issued at an effective interest rate of 10%. The company uses the interest rate method. Requested: a) Calculate cash received from sale of bonds. b) Prepare a journal entry to record the amount of cash proceeds received from the issuance of bonds. c) Prepare a journal entry to record the following transactions: - First semester interest payment on June 30, 2020, and discount amortization. -Payment of second semester interest on December 31, 2020 and amortization of discount d) Calculate the total interest expense for the first year