Part A (12 marks) The company Unlimited Gain issues $2,000,000 face value of seven-year bonds on January 1, 2022 when the market interest rate is 5%. The bonds are sold for $1,884,272 and the bonds pay 4% interest annually. (Round to the nearest dollar) Required: i. Prepare the issuer's journal entry to record the issuance of the bond. (3 marks) ii. Compute the total bond interest expense over the bonds' life. (1 mark) iii. Prepare an effective interest amortization table for the first two interest payment periods using the format shown below: (5 marks) + Annual Interest Period Cash Interest Paid Bond Interest Expense Discount Amortization Unamortized Discount Carrying Amount O iv. Prepare the journal entry to record the first interest payment