A company issued Ten-year bonds with face value of $91,000 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 12% at issuance and the bonds were issued for $80,581 Prepare the company's entry on issue date: Date Accounts Debit Credit Prepare the company's entry on the first semiannual interest date: Debit Credit Date Accounts Assumption #2. The market interest rate was 8% at issuance and the bonds were issued for $103,331 Choose from any list or enter any number in the input fields and then click Check Answer. Assumption # 2. The market interest rate was 8% at issuance and the bonds were issued for $103,331. 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