On january 1, 2025, Entity D issued $1,000,000 of 7%. 5-year bonds at 98 . The bonds pay interest annually on Decernber 31 and Entity D amortizes any premium or discount using the straight-line method. These bonds were issued at a premium of $20.000 adiscount of $70,000. a discount of $20,000 par of $1,000,000