Harley Inc. issued $300,000 of 6%, 10-year bonds on January 1, 2022. Interest is paid semi- annually on July 1 and January 1. Assume that the market interest rate for similar investments is 7%. Instructions (a) Record the issue of the bond. (3 marks) (b) Prepare the necessary journal entries for the first two payment periods. (9 marks) (c) Prepare the liabilities sections of the Statement of financial Position as of December 31, 2022 (3 marks)