A company is issuing $300,000 worth of 5-year bonds on January 1, 2013, bearing an interest rate of 4%, payable annually. Assume that the current market rate of interest is 5%. a) Will the bonds be issued at a discount or at a premium? b) Calculate the value of the resulting discount or premium c) Record the journal entry to reflect the sale of bonds and the appropriate discount or premium. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. Enter the debit accounts in alphabetical order. The bonds are issued at a: Discount or premium amount: $