Rodgers Corporation issued $65,000,000 of 10-year, 12% bonds at a market (effective) interest rate of 10%, receiving cash of $73,100,469. Interest on the bonds is , payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year. Journalize the entry to r proceeds from the issue 2016. Journalize the entries to record the following