On May 1, 2023 Trivial Corporation issued $436,000 worth of 7% bonds due in 10 years. Interest is paid semi-annually on November 1 and May 1 of each year, and Trivial Corporation's year end is December 31. On the issuance date, the market rate of interest was 8%, resulting in a price of $406,378 for these bonds. Note: The premium/discount is amortized using the straight-line method. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For transactions with more than one debit or credit, enter the accounts in alphabetical order. a) Is this bond issued at a discount or at a premium?: Answer Prepare the journal entry on May 1, 2023, to issue the bonds. Date Account Title and Explanation Debit Credit May 1 Answer Answer Answer Answer Answer Answer Issuance of bonds b) Prepare the journal entry on November 1, 2023, to record the first interest payment assuming the straight-line method for amortization of bond discount/premium is used. Date Account Title and Explanation Debit Credit Nov 1 Answer Answer Answer Answer Answer Answer Payment of interest and amortization c) Prepare the adjusting entry on December 31, 2023 assuming the