Problem 2: (12 points) On January 1, 2023, Cardinal Corporation issued $90,000 face value bonds at 94. These bonds pay interest at an 8% annual rate, and pay interest quarterly (4 times per year), on January 1, April 1, July 1, and October 1. The bonds have a 10 year life. Please record the issuance of the bonds on January 1, 2023, and the first quarterly interest payment on April 1, 2023. Debit Credit