Question 2: Yuqi's Yo-Yo's Inc. has a September 30, 2022 year end and issues a $100,000 bond payable bearing interest at 4% for 92. At the time the bond was issued the market rate of interest was 6%. The bond was a five year bond (10 payments) issued on July 2, 2022 and pays interest on January 1 and July 1 of each year. Use the straight line method of amortization if needed. Round all amounts to the nearest dollar, no descriptions are needed. Required: 1) Record journal entry for the issuance of the bond payable. 2) Record any September 30, 2022 year end entries if needed. 3) Record all entries needed with the January 1, 2023 interest payment.