On the first day of the fiscal year, a company issues a $920,000, 9%, 5-year bond that pays semiannual interest of $41,400 ($920,000 x 9% x 1/2), receiving cash of $884,170. Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank. On the first day of the fiscal year, a company issues a $920,000, 9%, 5-year bond that pays semiannual interest of $41,400 ($920,000 x 9% x 1/2), receiving cash of $884,170. Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank. Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,633 Direct labor 26,348 Factory overhead 35,088 Work in process inventory, March 1 22,954 Work in process inventory, March 31 21,690 Finished goods inventory, March 1 23,280 Finished goods inventory, March 31 23,371 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold