6. Be able to document the following three events. a. $10,000 6% coupon rate, 5 year, bonds were issued on January First. The market rate for a commensurate bond would be 8%. The bond will sell for $96,500. The discount/premium is amortized on the straight line basis. b. Semiannual Interest was due on July 1st c. The last payment including the last interest payment is due