Exercise #2 On January 31" 2019, ABC company issued a $ 1,000- Bond, 8%, Maturity 5 years for $ 2,000,000-Paid half in Cash money and the remaining with equipment. Interest to be paid semi-annually on February 19 and on August 13 of each year a- Journalize this transaction b- Journalize the 1st payment of Interest (Coupon) on August 15" C- -On February 19 2022, the company retired $ 300,000 Bonds from the market. Journalize the transaction 3x 10 pts 30 pts