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8. FJU Company issued six-year bonds on January 1, 2021. The face value of the bonds is $160,000. The stated interest rate on the bonds is 8%. The market rate of interest at the time of issuance was 10%. The bonds pay interest semiannually. Required: (a) Record the issuance of the bonds on January 1, 2021, using the "Discount on bonds payable" account (3). Present value 4% 5% 8% 10% of $1 N=6 0.7903 0.7462 0.6302 0.5645 N=12 0.6246 0.5568 0.3971 0.3186 Present value 4% 5% 8% 10% of an $1 annuity 5.2421 5.0757 4.6229 4.3553 N=6 N=12 9.3851 8.8633 7.5361 6.8137 (b) Provide the journal entry to record interest expense on June 30, 2021. (c) Provide the journal entry to record interest expense on December 31, 2021. (d) Provide the journal entry to record the payment of the principal on maturity