6. B Corp issued 6% bonds dated January 1 with a face amount of $20,000,000 on January 1,2021. The bonds mature on December 31,2025. For bonds of similar risk and maturity, the market yield is 8%. Interest is paid semi-anmually on Jume 30 and December 31. Required: A. Determine the price of the bonds. B. Prepare the joumal entry to record their issuance. C. Prepare a schedule reflecting the changes in the debt over its term to maturity. D. Prepare the journal entries to record the interest on June 30 and December 31, 2021 and Tune 30 and Decomber 31,2022 at the effective rate