On January 1, Year 1, ABC inc. issued $1,000,000 of 8$6 bonds due in five years, with semi-annual interest payments on June 30 and December 31 each year, Because the investors were only willing to accept an effective annual interest rate of 12% (compounded semi-annually), the bonds sold for $852,798. Using the effective interest method, what would ABC inc. record as interest expense for the period lanuary 1 to June 30, Year 1 ? 34,11268,22440,00060,00051,168 On January 1, 2021, Bank of Victoria Corporation issued a 5300,000 s-year bond paying 6% interest semi-annually on Lanuary 1 and fuly 1 , with a yeaf-end of December 31 . The market interest rate is 7 . Choose the closest correct value for the net bond on the issue date. 275,66774,849287,699312,795287,525 PQR Company issued a $300,000 bond on January 1, 2019, 6% payments made on April 30, August 31 , and December 31. It matures on December 31,2021 and was issued with an effective rate of 15%. In calculating the cash received on January 1. 2019 when issued, which of the following is correct for use in the present value calculation? PMT$6,000;n=9;1=5%PMT$6,000;n=9;1=2%PMT$45,000;n=9;1=5%PMT$15,000;n=9;1=2%PMT$15,000;n=9;1=5%