Entries for Issuing fonds avd Amersing busosunt ty Straipht-ine Metrod at a market (effective) interest rate of atso, feuiling is chin recefing caib of 723,392,971. a. Journalize the entries to recoid the following: 5. Feswasce of the bends. 2. Girst semiannuai interest paymest. The bond ancourt is combined wit the semianfual interest payment. (hound your answer to the searest dilar: 3. Second pem antual ioferest payment. The bond fiscosint is combited with the temianual irterest peyment. (Round your answer to the nearest osilar.) it an amount bos does not require an entry, lewe it bianik. 2. 3. Dotermine the amount of the bond ieteres ampente for the frit year. The marte rate of intereat is the contract rate of intarest. Therefire inventirs wiling ta cay the he face arteunt of the bahdi