On January 1, 2023, the Davis Company sold $100,000 face value 12% 10-year bonds with interest payable on December 31 of each year. The firm received $112,289, a market rate of 10%. Provide journal entries for each of the following (show and LABEL your work for partial credit): 1. The issuance of the bonds on January 1, 2023 2. The interest payment on December 31, 2023 (the first interest payment) 3. The interest payment on December 31, 2024 (the second interest payment) 4. ALL journal entries on December 31, 2032 (the final interest payment and the retirement of the bonds) 5. Suppose on January 1, 2028 the firm retired the bonds by paying $95,000. Provide the entry on the date of early retirement.