5. On January 1, 2022, A company issued 9%, 5-year bonds with a face amount of 1,000,000. The company issued this bond at 961,388. Assume that the interest i payable semiannually on June 30 and December 31. Assuming market interest rate of 10%, what is the interest expense recorded in December 31, 2022? (Find the closest number) (2.5 point) 1) $48,223. 2) $48,069. 3) $45,000. 4) $43,263