4. Prepare journal entries to record the following transactions related to long-term bonds of Jensen Co. On January 1,2024 , Jensen issued $5,000,000,10% bonds. Interest is payable semi-annually on June 30 and December 31. The bonds mature on January 1, 2034. The bonds are sold to yield 12%. a) Calculate the issue price of the bonds and prepare the journal entry to record the issuance. (6 pts) b) Prepare the amortization table for the first year assuming the effective interest method is used to calculate interest. ( 6pts )