A company issued Seven-year bonds with face value of $92,000 and stated interest rate of 10 %. The company uses the effective-interest amortization method. For each of the following two assumptions, prepare the entries on the two dates indicated. (Round final answers to the nearest whole dollar. Exclude explanations.) Assumption #1. The market interest rate was 16% tissuance and the bonds were issued for $69,202. Prepare the company's entry on issue date: Date Debit Credit Accounts Prepare the company's entry on the first semiannual interest date: Date Accounts Credit Debit Assumption # 2 . The market interest rate was 8% at issuance and the bonds were issued for $101.674 Prepare the company's entry on issue date: Date Accounts Debit Credit Prepare the company's entry on the first semiannual interest date: Date Accounts Debit Credit