On January 1, 2024, Ivanhoe Satellites Ltd. issued \$1.12-million, 10-year bonds. The bonds pay semi-annual interest on July 1 and January 1 , and Ivanhoe has a December 31 year end. A partial bond amortization schedule is presented below: Were the bonds issued at a premium or a discount? What is the face value of the bonds? Face value of the bonds $ What is the contractual rate of interest? Contractual rate of interest Fill in the missing amounts for items [1] through [5]. What was the market interest rate when the bonds were issued? Market interest rate % Record the issue of the bonds on January 1, 2024. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Record the accrual of interest on December 31,2024 . (List all debit entry before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)