Harsco Inc. is planning to issue bonds with a face value of $450,000 and a coupon rate of 9 percent. The bonds mature in five years and pay interest semiannually every June 30 and December 31 . The bonds were sold on January 1 of 2023. Harsco Inc. uses the effective-interest amortization method and uses premium and discount accounts. Assume an annual market rate of interest of 8 percent. Round your final answers to whole dollars. Required: 1. Calculate the issuance price of the bonds: 2. Prepare the journal entries to record, (1) issuance of the bonds on January 1 and (2) interest payments on June 30 and December 31,2023 of this year. 3. What bonds payable amount will Avalon Inc. report on its June 30, 2023 balance sheet