On January 1, McKeown, Inc., issued $450,000 of 8%, 9-year bonds for $397,397, yielding a market (yield) rate of 10%. Semiannual interest is payable on June 30 and December 31 of each year. a. Show computations to confirm the bond issue price. - Note: Round your answers to the nearest whole dollar. b. Record the bond issuance, semiannual interest payment, and discount amortization on June 30 , and semiannual interest payment and discount amortization on December 31, using the financial statement effects template. Use the effective interest rate method. - Note: Use negative signs with your answers, when appropriate. - Note: Select "N/A" as your answer if a part of the accounting equation is not affected. - Note: Round your answers to the nearest whole dollar