Take me to the text On May 1, 2023 Trivial Corporation issued $447,000 worth of 8% bonds due in 8 years. Interest is paid semi-annually on November 1 and May 1 of each year, and Trivial Corporation's year end is December 31. On the issuance date, the market rate of interest was 7%, resulting in a price of $474,027 for these bonds. Note: The premium/discount is amortized using the straight-line method. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For transactions with more than one debit or credit, enter the accounts in alphabetical order. a) Is this bond issued at a discount or at a premium