5) The Bluth Company issues $200,000 of bonds paying a stated interest rate of 7%. The bonds are due in 5 years, with interest payable annually each year on Jan. 1 st. When the bonds are issued, other bonds of similar risk and maturity are paying 10% (i.e., the discount rate or market interest rate is 10% ). Calculate the issuance (selling) price of this bond: Is the bond issued at a premium, discount, or face value (par)? 6) On March 3rd, Tina's Laundromat collected sales of $22,800 and sales taxes of $1,800. What is the journal entry that Tina's Laundromat needs to record for this activity