Sandra Inc. issued $300,000 of 8% stated (coupon) bond on 1/1/01. The bonds were issued at 102 for 10 years. The bonds pay interest semi-annually on june 30 th and December 31. a. calculate the bond issue price (and journal entry for 1/1/01). b. Calculate the bond interest expense and paving of interest for June 30, 2001 using straight-line interest amortization (and give journal entry for 2001). Rule: Interest expense = interest paid = amortization of premium of + amortization of discount