On January 1, 2022, Mantle Electric issued $4,000,000,6%,12 year bonds at par (100). The bonds pay semi-annual interest on June 30 and December 31 . Prepare the journal entry to record the issuance of the bonds on January 1,2022 Prepare the joumal entry to record the June 30 December 31 interest payments. (24 payments) Prepare the journal entry to record the repayment on the maturity date-January 1,2034. Assume the final interest payment was made on December 31,2033 Calculate the total cost of borrowing for these bonds over their 12 year life