#5 (20 POINTS) On March 1, 2022, Cheryl Corp. issued a $800,000, 6% two-year bond at a premium price of 103 when the market interest rate was 5% on the date of issue. Interest is payable semi-annually each September 1, and March 1. Using the straight-line interest method, prepare the journal entries to record the following events. a. Bond issuance on March 1, 2022: Debit Credit b. First interest payment on September 1, 2022: Debit Credit c. Second interest payment on: Date Debit Credit d. Payoff of