For question 27 below, round all answers to the nearest dollar with no decimal places (e.g., \$123). 27. On January 1, 2022, Reginald Inc. Ltd. issues $100,000 of 6% coupon bonds, due in due in one year with interest payable semi-annually on June 30th and December 31st.. The market rate for similar bonds is 4%. Prepare all journal entries for these bonds, including the issuance on January 1, 2022, the coupon payments over the life of the bond and the bond's retirement on the maturity date. (8 marks)