Suniand Corporation borrowed \$\$9800 on October 1, 2025, by signing a $61850,3-month, zero-interest-bearing note payable. The fournal entry to record the lasuance of the note will include a debit to Discount on Notes Payable for $2050 a credit to Cauh for $61850. a debit to Interest Expense for $2050. a credit to Notes Payable for $59800 Wildhorse Co. issued $116000 of ten-year, 12% bonds that pay interest semiannually. The bonds are sold to yield 10%. One step in calculating the ksue price of the bonds is to