On January 1, 2020, Domili Inc. issues (sells] $12,000,000 of 5% semi-annual, five-year bonds. Interest payments are due on Jan 1 and July 1 of each year. Journalize the entries for the ISSUANCE and the FIRST INTEREST PAYMENT on July 1, 2020 under each of the following independent situations: a) The market rate of interest is 3%, bond is issued at $13,106,662 b) The market rate of interest is 5% c) The marker rate of interest is 8%, bond is issued at $10,540,039