5. Bonneau Corporation issued \6-year bonds with a par value of \\( \\$ 5,000,000 \\) on January 1 , 2023 Interest is to be paid semiannually on each June 30 and December 31 . The bonds are issued when the market rate for this bond is \4. (a) Prepare the general journal entry to record the issuance of the bonds on January 1, 2023. (b) Assume that Bonneau uses the effective interest method of amortization of any discount or premium on bonds. Prepare the general journal entry to record the first semiannual interest payment on June 30, 2023