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5. Effective interest rate method/accounting for bonds On March 1, 2019, Cupola Corporation issued 10% bonds with a face value of $2,000,000. The bonds were dated March 1, 2019. These bonds mature in five years, and interest is paid semiannually on March 1 and September 1. The market interest rate at the time of issuance is 12%.[Round amounts to the nearest dollar). D. Prepare the journal entries for the following dates if Cupola Corporation uses the straight-line method to amortize discount/premium Date Account Name Debit Credit 9/1/2019 Interest Expense 114,721 Discount on B/P (147,211/10 periods] 14,721 Cash 100,000 12/31/2019 Interest Expense [114,721x4/6] 76,481 Discount on B/P (14,721x4/6] 9,814 Interest Payable 66,667