Question 2 (1.5 points total): HKUST Inc. issued a bond on January 1", 2019 with a coupon rate of 9%. However, the market rate was 11%. The "face-value" of the bond was 10,000 dollars. This bond will be due on December, 31", 2020 and will be paid semi-annually (i.e., payments made on June 30th and Dec 31"). Record all journal entries between Jan 19, 2019 and Dec 31", 2020. HKUST Inc. uses the effective interest method. (use the pages below) (1.25 point)