January 2dn of the current year, Caney Enterprises issued bonds with the following information: - Par value $3,000,000 - 9% Contract interest rate - 10% Effective interest rate - Semi-annual interests payments - 10 year bond term - Caney Enterprises received $28,139,970 from bonds issued Make journal entry of: a) Sales of bonds b) First semi annual payment with the amortization discount C) Second semi annual payment with amortization January 2dn of the current year, Caney Enterprises issued bonds with the following information: - Par value $3,000,000 - 9% Contract interest rate - 10% Effective interest rate - Semi-annual interests payments - 10 year bond term - Caney Enterprises received $28,139,970 from bonds issued Make journal entry of: a) Sales of bonds b) First semi annual payment with the amortization discount C) Second semi annual payment with amortization