Details of a bond maturing on December 31, 2021 appear below. The bond makes annual coupon payments.

Date	Coupon	Interest Expense	Book Value
Jan1, 2019			$36,021
Dec. 31, 2019	$2,400	3,602	37,223
Dec, 31, 2020	2,400	3,722	38,545
Dec. 31, 2021	2,400	3,855	40,000

a. What is the coupon rate?

b. What is the interest rate?

c. Was the bond issued at a discount or premium? how do you know this?

d. What journal entry was recorded on December 31, 2019?