On January 1, 2018 B&A Company issues $750,000 bonds (face value) due in nine years, with interest payable semian According to the information provided in the amortization table 1. Find the annual stated interest rate? 2. Find the annual market interest rate? 3. Complete the highlighted section of the amortization table 4. Record the journal entry for issuance on 1/1/2018? 5. Record the journal entry on 6/30/19? nually on June 30 and December 31 each year Date Cash Paid Interest Expense Decrease in Carrying Carrying Value Value 1/1/2018 06/30/2018 37,500 35,802 12/31/2018 37,500 35,726 06/30/2019 795,600 793,902 792,128 1,698 1,774 t h tw 750,000 428 8 8 3,589 84 8 12/31/2026 37,500 33,911