On January 1, 2023, British Software Ltd. issued $460,000 of 20-year, 13.00% bonds that pay interest semiannually on June 30 and December 31. The bonds were sold to investors at their par value. a. How much interest will British pay to the holders of these bonds every six months? (Round the final answer to the nearest whole dollar.) Amount of interest b. Prepare the journal entries that British would make to record: (1) the issuance of the bonds on January 1, 2023; (2) the first interest payment on June 30, 2023; and (3) the second interest payment on December 31, 2023. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) View transaction list Journal entry worksheet 1 2 3 Record the sale of bonds at par. Note: Enter debits before credits. Date January 01, 2023 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet < 1 2 Record the payment of semi-annual interest on bonds. Note: Enter debits before credits. Date June 30, 2023 General Journal Debit Credit Journal entry worksheet < 1 2 3 Record the payment of semi-annual interest on bonds. Note: Enter debits before credits. Date December 31, 2023 General Journal Debit Credit View general journal Record entry Clear entry