On March 1, 2020, NZK Company issues a bond with a face value of $2,100,000. The bond is a 10-year 6% bond. The market rate of interest is 9% Because the market rate is higher than the bond rate, the bonds issue at a discount. The bond quote is: 80.49. The bonds pay interest semiannually. Interest dates are March 1 and September 1. The company's fiscal year end is December 31. The company's accountant uses the information above and produces the following effective interest table. B Semi-annual interest Interest interest Payment Expense Period Discount Amortization (B-A) Discount Account Balance (D-C) Bond ($ Discount) -D) 409,750 1,690,250 01-Mar-20 01-Sep-20 01-Mar-21 01-Sep-21 63.000 63.000 76,061 76,649 77,263 13,061 13,649 14,263 383,040 1.716,960 368,777 1,731,223 Required: a.) Record the journal entry for the issuance of the bond. (March 1, 2020) b.) Record the journal entry for the first interest payment. (September 1, 2020) c.) Record the year-end adjusting journal entry. (December 31, 2020) d.) Record the journal entry for the second interest payment. (March 1, 2021) NOTE: YOU DO NOT NEED TO COPY THIS BOND TABLE - YOU ONLY NEED TO DO THE JOURNAL ENTRIES