Kovalenko, Inc issues bonds with the following information. Kovalenko. Inc Bond Issuance Is this bond issued at par value, at a discount, or at a premium? This bond pays interest semi-annually. How many total interest payments will be made? What is the amount of each semi-annual interest payment? How much cash will Kovalenko receive when one bond is issued? If there is a discount or premium, how much is it? If there is a discount or premium, how much will be amortized with each interest payment? How much interest expense will be recorded each time a semi-annual interest payment is made? Prepare the journal entry to record the issuance of one bond. DR: CR: Prepare the journal entry to record the semi annual interest payment on one bond. DR: CR: Prepare the journal entry to retire the bond. DR: CR