5. On January 1, 2012, Strauss-Lombardi issued 9% bonds with a face amount of $800,000. The bonds mature in 20 years. On January 1, 2013, the bonds were sold for $731,364. The market yield for bonds of similar risks and maturity is 10%. Interest is paid semi-annually on June 30 and December 31. (a) Record the journal entry for the issuance of the bonds on January 1, 2012. (b) Record the journal entry for the payment of interest on June 30, 2012 and December 31, 2012. (c) Record the journal entry for the sale of the bonds on January 1, 2013