Entity A issued $5,000,000 of 6%,10-year bonds on January 1,2022 , for $4,328,974 to yield an effective annual rate of 8%. Interest is payable annually on January 1. The effective-interest method of amortization is to be used. You can round to the nearest dollar. A. Prove that the amount received for the bonds is correct. You can use the present value tables in Appendix G of the text. Not sure how to do this? Look at slides 17 and 19 in the Chapter 10 PPT. B. Complete the bond amortization schedule below. The first line is complete. C. Record the issuance of the bonds on January 1, 2022. D. Make the first entry to accrue bond interest expense on December 31, 2022 (the interest will actually be paid January 1, 2023). E. Prepare a partial balance sheet, show any current or long-term liabilities relating to these bonds at December 31, 2022