4. On January 1, the City of Lodi issued $10,000,000, 5% 5-year bonds. Interest is paid annually on December 31 of each year. At the time of the issuance, the market rate on the bonds was 8%. Part A. Compute the Issuance price of the bond. Part B. Construct an Amortization table to compute a) yearly cash paid to bondholders, b) yearly interest expense, c) yearly premium amortization and the carrying value of the bond each year. Part C: Provide the journal entry at December 31, Year 1 to record the bond's first interest payment: Accounts DR CR