5 On January 1, 2021, Laurion Corporation sells 1 million (1.000 bonds each with a 1.000-dollar face value) of 5%, 20-year bonds payable to an underwriter at a price of 95% of their face value. Interest is payable semiannually on June 1 and December 1. On January 1, 2021, Laurion receives 950.000-dollar cash from the underwriter and records a net liability of this amount (1.000.000$ 0,95 950.000 dollar) 1. Which is the amount and the meaning of the discount? When is it paid? 2. Prepare the entry on January 1 of the issuance of the bonds Weight: 20% weight