DBT Inc. is a newer company and needed to raise some funding by issuing some bonds. DBT issued bonds with the following details: Face value $500,000 Stated interest rate 5% Market interest rate 4% Maturity date January 1, 2024. Date of issuance January 1, 2021 Call price 106 Interest payments are due annually on January 1 starting in 2022 Method of amortization is the effective interest method Required: (a) Calculate the amount of issuance premium or discount., and prepare the journal entry to issue the bonds. (b) Prepare the amortization schedule for the bonds. (c) Prepare all of the journal entries that relate to these bonds (after the initial entry journal entry) for 2021 and 2022. The Fiscal Year end aligns with the calendar year end (December 31). (d) Prepare the journal entry to record retirement of the bonds assuming they are called on January 1, 2023 (call price is listed above). (Hint: don't forget to consider the JE's you completed in part c) (e) List at least four (4) qualitative factors considered in determining the riskiness of long-term debt?