At the beginning of 2021 10 years bonds are issued at face value of $300,000, with a stated interest rate of 2%. Interest paid annually on Dec. 31. Instruction: 1- Calculate the premium/Discount of the bonds, if the market interest rate was 5%. (2.5 Points) 2- Prepare the Amortization schedule for premium Discount if any. (2.5 Points) 3- Prepare journal entries for 2021. (2.5 Points)