Prepare the journal entries at the time of issuance, at the end of years 1, 2, and 3 for the issuance of a 3 year bond. the bond has the value of 1000,000, a stated coupon rate of 5% and a market rate of 3%. Cash coupon interest payments are made at the end of years 1,2,3 debit credit Journal entry at issuance, journal entry at end of year1 , journal entry at end of year 2, journal entry at end of year 3