All your corporation issued $$400,000\mathrm{.}06$ percent $10$ year's payable at $96$ on May $31,2019$ market rate on the date of issuance was $8\%$ interest is paid semi annually on November $30$ and May $31$ required $12\%$ make the journal entry to record the issuance to $2\%$ make the journal entry to record the first interest payment and amortization of bond premium discount using the effective interest method $34\%$ make the journal entry to crew interest on the bond at deck $31$ fiscal year and $44\%$ record the second payment on May $31,2020$