On the first day of its fiscal year, Chin Company issued $21,300,000 of five-year, 6% bonds improvement products. Interest is payable semiannually. The bonds were issued at a market receiving cash of $20,414,310 a. Journalize the entries to record the following: 1. Issuance of the bonds 2. First semiannual interest payment. The bond discount is combined with the semiannual ir dollar.) 3. Second semiannual interest payment. The bond discount is combined with the semiannua dollar.) If an amount box does not require an entry, leave it blank. Round your answers to the neare Cash 20,414,310V Discount on Bonds Payable 885,690 V Bonds Payable 0 V21,300,000V 2. Interest Expense 727,569 V Discount on Bonds Payable 88,569 Cash 639,000 V 3. Interest Expense Y Discount on Bonds Payable Cash