On January 1 , McKeown, Inc., issued $990,000 of 8%, 9-year bonds for $874,273, yielding a market ( yield) rate of 10%. Semiannual interest is payable on June 30 and December each year. Record the bond issuance, semiannual interest payment, and discount amortization on june 30 , and semiannual interest payment and discount amortization on 31 , 1 journal entries. Use the effective interest rate method. - Note: Round your answers to the nearest whole dollar. b. Post the journal entries to their respective T-accounts. - Note: Enter your answers, in transaction order, in the first open field of the appropriate column in each account