Sunland Company received proceeds of $533000 on 10 -year, 8% bonds issued on January 1,2019. The bonds had a face value of $500000, pay interest annually on December 31 , and have a call price of 102.5 untand uses the stratght-fine method of amortliz tion. What is the amount of interest Sunland must pay the bondholders in 2019 ? $40800 $42640 $40000 $4264 Five thousand bonds with a face value of $1000 each, are sold at 91 . The entry to record the issuance is