On January 1, the fist day of the fiscal year a company issues eSS000 000, 683, 10 year Gonde that pays semiannual interest of $150,000 ($5,000,000 x 38,082,000 tournalize the entries to record f9 00,000 * 6%0 x% vear), re cel the first interes 0 year). receiving cash of payment on tune 30, and (c) the payment of the principal on the maturity date