Smashing Cantaloupes Inc. issued 5-year bonds with a par value of $35,000 and an 6% semiannual coupon (payable June 30 and December 31) on January 1, 2022. when the market rate of interest was 10%. Were the bonds issued at a discount or premium? What was the sales price of the bonds? Journalize the issue of the bonds and the first two interest payments