On January 1, 2022, Kings & Queens Inc. issued a $1,000,000 Bond for $864,100. The Bond has a Stated Rate of interest at 6% and matures in 10 years paying interest semi-annually. The Market Rate of interest rose to 8% at the time of the Bond Issue. Prepare three journal entries on the following dates: a) Prepare a journal entry at January 1, 2022 to record the Bond Issue. b) Assuming the Effective Interest Method - prepare journal entries for June 30th and December 31st of 2022 to record Interest Expense and Amortization of the premium or discount. c) Assuming the Effective Interest Method, what was total Interest Expense reported for the year 2022? d) Assuming the Effective Interest Method, what is the Carrying Value of the Bond as of December 31st 2022? e) Assuming the Straight-Line Method - prepare journal entries for June 30th and December 31st of 2022 to record Interest Expense and Amortization of the premium or discount f) Assuming the Straight Line Method, what was total Interest Expense reported for the year 2022? g) Assuming the Straight Line Method, what is the Carrying Value of the Bond as of December 31st 2022