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On January 1, 2019, Drennen Inc. issue $4.1 million face amount of 9 yr, 18% stated rate bonds when market interest rates were 16%. The bonds pay semiannual interest each June 30th and December 31st and mature on December 31, 2027. (Table 6-4, 6-5)

a. Calculate the proceeds (issue price) of Drennen Inc.'s bonds on January 1, 2019, assuming that the bonds were sold to provide a market rate of return to the investor.

Proceeds:_________________

b. Assume instead that the proceeds were 4,060,000.Record the journal entry to show the payment of semiannual interest and the related discount of amoritzation on June 30th 2019, assuming that the discount of $40,000 is amortized on a straight line basis