Question 5 (2 points) On January 1, 2019 Blue Light Analytics issued a $1,000,000 bond with a 4% coupon rate and a maturity date of December 31, 2023. Interest is paid semi-annually on June 30 and December 31. The market interest rate is 6%. The company has a year-end of December 31. Please round all answers to the nearest whole dollar. Required What is the journal entry to record the issuance of the bond on January 1, 2019? Dr: Cash 1,000,000 / Cr: Bonds Payable 1,000,000 Dr: Cash 914,968 / Cr: Bonds Payable 914,968 Dr: Bonds Payable 1,000,000 / Cr: Cash 1,000,000 Dr: Bonds Payable 914,968 / Cr: Cash 914,968 None of the above Question 6 (2 points) MacBook Air