Part (3) On January 1, 2019. Power at face value. Interest is pay sem 1, 2019. Power Company issued 1.000.000, 5 %, 5 years bond payah est is pay semi annually on June 30 and December 31. Requirements 1 Record the entry for the issued of the bonds. 2 Record the interest payments for the year 2019. 3 Prepare the final entry to paid back the bonds 2024. On December 31, 2018, when the market interest rate is 6%, BMCC Realty is 700,000 of 6.25%, 10 year bonds payable. The bonds pay interest semiannua BMCC Realty received 713,234 in cash at issuance. Requirements 1 Record the entry for the issued of the bonds. 2 Record the interest payments for the year 2019. 3 Prepare the final entry to paid back the bonds 2028