Record the following transactions relating to the issuance of a $5-$year, $$108,000$ bond that had a coupon rate of $5\%.$ The bond was issued at a yield rate of $4\%,$ with an issue price of $$112,808\mathrm{.}27.$a$)$ Record the issuance of the bondb$)$ Record the interest payment at the end of the first yearLabel your answer as a$.$ and b$.$ and enter the joural entry in this format: dr$.($enter account name and amount$)$ and arenter account name and amount$)$