Save Awe 5 points On January 2, 2019, Queen Company issues $100,000 of 6% bonds. The market interest rate is 7%. Interest is payable semi-annually on June 30 and December 31. The bonds mature in 5 years. The bond issues for $91,325. On June 30, the company should record interest expense of $ On January 2, 2019, Mercury Company issues $100,000 of 4% bonds. The market interest rate is 6%. Interest is payable semi-annually on June 30 and December 31. The bonds mature in 5 years. The bond issues for $94,747. On June 30, Mercury should recognize a discount amortization of S_