donald ltd issued 4-year, 40 million bonds on january 1 2021. the stated interest rate is 5.5%, and interest is payable semi-annually on june 30n and december 31. the market interest rate for similar bonds was 6% at the time of issuance. the company uses a discount or premium on bonds payable account and the effective interest method to amortize bond or premium. Prepare the journal entry to record the issuance of the bond.