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Smith Ltd. issued $500,000 of 5%, 5 year bonds for $478,674 on January 1, 2019, the day the bonds were dated. The market rate on this date was 6%. Interest is paid semi-annually on June 30 and December 31. The effective interest method is used to allocate the interest. Required: Note: Round all answers to the nearest dollar a. Prepare the journal entry required to record the issuance of the bond. (2 marks) b. Prepare the journal entries required to record the first and second interest payments. (8 marks) Sunny Day Inc. reported the following equity balances on December 31, 2019 Common shares, 250,000 shares issued Retained earnings Total equity $1,540,000 321.000 $1,861,000 In 2020, Sunny Day Inc, completed the following equity related transactions April 14 Reacquired 23,000 common shares at $8.00 per share. (This is the first time Sunny Day Inc. reacquired shares.) June 5 Reacquired 16,000 common shares at $6.50 per share. Required: Prepare the journal entries for the above transactions. (8 marks)