Entries for Issuing bonds and amortizing discount by straight-line method market (effective) interest rate of 12%, resulting in Chin receiving cash of $14,736,883. a. Journalize the entries to record the following: 1. Issuance of the bonds. 2. First semiannual interest payment. The bond discount is combined with the semiannual interest payment. (Round your answer to the nearest dollar.) 3. Second semiannual interest payment. The bond discount is combined with the semiannual interest payment. (Round your answer to the nearest dollar.) If an amount box does not require an entry, leave it blank. Feedbod Cheok My Work b. Determine the amount of the bond interest expense for the first year