A 3-year bond with an 8% coupon rate was sold to yield a market rate of return of 10% on January 1, 2019. Interest is payable annually on December 31. The Par Value of the bond is $100,000. INT $8,000/year Calculate the value of the bond Record the journal entry for the Issuance of the Bond on 1/1/2019 Bond Discount Amortizatiorn a. b. Date Interest I Paid Interest ExpenseAmortization Discount Bond Discount |Carrying Value of Bonds 01/01/19 12/31/19 12/31/20 12/31/21 d. Using the data from the table above, record the journal entries that would be made on December 31 of each year to show interest expense, cash paid to the bond holder and the amortization of the discount. 12/31/2019: 12/31/2020: 12/31/2021: What other entry will need to be made on 12/31/2021? Show the journal entry below