Question Ill - bonds & Investments Bonds nterTech Corporation needed financing to build a new manufacturing plant. On June 80th, 2017, InterTech issued $3,450,000 of 8-year bonds with a 6% coupon rate payments due on December 31st and June 30"). The effective interest rate was 8%. Ise the financial statement effects template below to record the bond issue and nter Tech's first two interest payments. Balance Sheet Income Statement ransaction Cash + Noncash Liabil Earned Rev- Expen- Asset Assets ities + Contrib Capital Capital enues ses E Net Income bond issue nterest 12/31 nterest 6/30 S S