(E12-3) On January 1, 2004, AJ. Corporation issues a $10,000bond with a 6% annual coupon. The bond matures five years from the date of issue. The bond is issued to yield an 8% return to investors, selling for $9,201.43. Required: a. Prepare the journal entry to record the sale of the bond on January 1, 2004. b. How will the bond be presented on A.J's balance sheet on January 1, 2004? c. Prepare the entry to record the first coupon payment on December 31, 2004. Interest expense = Cash interest payment Discount amortized =