A bond was issued at the beginning of the accounting year (01/02/2018) for $6,000. The bond has a par value of $10,000 and coupon rate of 7% paid semiannually. The yield to maturity on the bond is 14.78% per year compounded semiannually. Make the journal entries on 07/01 (end of first accounting period) to record bond amortization and interest. expense based on effective interest method in the appropriate spaces below. Enter answers to the nearest whole number -- no decimal places or " $ " signs. Journal entries at the end of the second accounting period. A bond was issued at the beginning of the accounting year (01/02/2018) for $6,000. The bond has a par value of $10,000 and coupon rate of 7% paid semiannually. The yield to maturity on the bond is 14.78% per year compounded semiannually. Make the journal entries on 07/01 (end of first accounting period) to record bond amortization and interest. expense based on effective interest method in the appropriate spaces below. Enter answers to the nearest whole number -- no decimal places or " $ " signs. Journal entries at the end of the second accounting period