Bond Issue Scenario 2 : On 1/1/2020 Big Sky Inc., issued $100,000,000,4%, due 12/31/2022. The coupon payments (i.e., 2% semi-annual.) are paid on June 30 th \& Dec 31 st. At the time of issue, the stated market rate for similar bond issues was 10%, (i.e., 5% semi-annual.) a) Calculate the issue price (present value) of the bond proceeds. (round to nearest dollar). (Show and label your work). b) Complete the bond amortization table below. (use EXCEL \& round to the nearest dollar) There will be a rounding error. c) Prepare the accounting joumal entries for the bond issue on the Journal Entry Sheet