Problem #5 On Jan. 1, 2023 Ardeth Bay purchased 800 bonds @ $989.80 per bond. The new bond issue was priced such that the bonds have an yield (annual) of 5.2%. The bond (annual coupon) rate is 5.0% over the 6-year term of the bonds. The bonds pay interest semi-annually. 1-Jan-23 30-Jun-23 Prepare the entry for the purchase of the bonds Dr Cr Prepare the entry for the first semi-annual receipt of interest and amortization using the effective interest method. Dr Cr 31-Dec-23 Prepare the entry for the second semi-annual receipt of interest and amortization using the effective interest method. Dr Cr 30-Jun-23 31-Dec-23 Prepare the entry for the first semi-annual receipt of interest and amortization using the straight line method. Prepare the entry for the second semi-annual receipt of interest and amortization using the straight line method. Dr Cr Dr Cr