Suppose that ABC Co. were to issue a 5-year, $149,000 bond that had a coupon rate of 5% and paid interest annually under each of the following alternatives: (a) yield rate = 4%, assuming the issue price is $155,633.63. (b) yield rate = 5%, assuming the issue price is $149,000. yield rate = 6%, assuming the issue price is $142,723.82. (a) (c) b Prepare the journal entries for both the issuance of the bond as well as the first interest payment when the yield rate is 4%. (Round answers to 2 decimal ( places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) ) Account Titles and Explanation (To record issue of bonds) (To record interest payment). Debit Credit