4)(20 points) On June 30, 1993, the DEF Corporation sold bonds with a face value of $100,000. The contract rate of bond interest was 9% with interest payments on December 31 and June 30. the bonds mature in 10 years. When the bonds were sold, the market rate of bond interest was 12%. How much money did the DEF Corporation receive when it sold the bonds? a) $119,252 b) $110,042 c) $100,000 d) $ 82,795 Prepare the accounting entry for the interest payments on both December 31 1993 and June 30 1994