6/30/y1, $5,000,000 face value bonds, with an 8% coupon rate, are issued to yield 5%. These are 20- year bonds, and they pay interest on June 30 and December 31. These bonds were issued for $6,882,706. Please record the following, using the effective interest approach: 6/30/y1 issuance of the bonds. 12/31/y1 payment of interest. 6/30/y2 payment of interest. 12/31/y2 payment of interest.