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Entries for itsuing bonds and amortiting discount by straight-fine method issued at s market (elfective) interest rate of 7\$, resulting in Chin receiving cash of 314,376,255. a. Josinalise the antries to record the foliomingt 1. Tisuance of the bonds. 2. First semisthual interest payment. The bond discount is combined with the sewiannual interest payment. (Reound your answer to the aearest dollar.) 3. Stcend semiannual interest poyment. The bond discount is combined with the semiannas interest pyyment, (Round your answer to the nearest dollar.)