Fivtries for fsiuhg Eorids and Amartiting Pyccunt by Straight-Line leetred a. Journalate the erties to recierd the folioning: 1. lisuance ct the bonds. 2. first semianifal interest payment. The bond disoount amortizatioc is cembined aith the semiannual iriterest payment. 3. Secend semianmal interest payment: the bond docount amortizbtion is combicid with the gamiannual intereat parment H an amaunt bain does not reauire an entrv. leawe is blank. Round your answers to the nearest dollar. b. Dutermine the amount of the bond interes expense for the first yoar. Round your answer to the nearest dollar. c. Why was the Gemgany able to issue the dands for only $27,861,328 rathar than for the face amount of $29,960.600 ? The market rate af interest is ; the contract rate of interest