Mindsetta Music inc. Issued bonds on March 1, 2023, with a par value of $300,000. The bonds mature in 15 years and pay 8% annual interest in two semiannual payments. On the issue date, the annual market rate of interest for the bonds turned out to be 10%. (Use Table 14A1 and Table 14A 2.) (Use appropriate factor(s) from the tables provided ty a. What is the size of the semiannual interest payment for these bonds? d. Estimate the market value of the bonds as of the date they were issued, (Round the final answers to the nearest whole dollar.) e. Present the journal entry that would be made to record the bonds' issuance. (Round the final answers to the nearest whole dollar.)