Kitten Investment corp. issued $700,000 of 6%, six-year bonds for $735,902 on July 01, 2020, the day the bonds were dated. The market interest rate was 5%. Interest is paid semiannually beginning December 31, 2020. Kitten uses the effective interest method to amortise bond discounts and premiums. Required Record: a. The issuance of the bonds, b. The first interest payment