Sca year, Chin Company issued $24,100,000 of 5 -year, 4% bonds to finance its operations of producing and selling home f 523,045,413. of $23,045,413. a. Journalize the entries to record the following: 1. Issuance of the bonds. 2. First semiannual interest payment. The bond discount is combined with the semiannual interest payment. (Round your answer to the nearest dollar.) 3. Second semiannual interest payment. The bond discount is combined with the semiannual interest payment. (Round your answer to the nearest dollar.) If an amount box does not require an entry, leove it blank. b. Determine the amount of the bond interest expense for the first year