Q3 (20 points) Sena Corporation issued 10,000,000TL of 15%,4-year bonds dated March 1, 2021, with annual interest payments on Feb. 28. The bonds were issued on March 1, 2021, at par. Sena's year-end is December 31 . a) As the Bonds were issued at 105 (above nominal value), what could you say about the existing market rate of interest? b) What would the interest rate have to be for the bonds to be issued at a discount (less than nominal value). c) Provide the entry to record the issuance of the bonds payable. d) Provide the adjusting entry to be made at the end of 2021 . e) Provide the entry to record the first annual coupon payment