Question Two (80 points) On 1st Jan. 2017, Apple Company sold 12% bonds having a maturity value of $400,000 for $ 430,327, which provides the bondholders with a 10% yield. The bonds are dated January 1st 2017, and mature January 1st 2022, with interest payable December 31 of each year. Instructions: - a) Prepare the journal entry at the date of the bond issuance. (20marks) b) Prepare a schedule of interest expense and bond amortization for 2017 2019. (40marks) c) Prepare the journal entry to record the interest payment and the amortization for 2018. (20marks)