Takn Corporation issued 100,000,000TL of 8%, 10-year bonds dated April 1, 2021, with annual interest payments on Mar. 31. The bonds were issued on April 1, 2021, at par. Takn's year-end is December 31. a) As the Bonds were issued at par (equal to nominal value), what was the existing market rate of interest? b) What would the interest rate have to be for the bonds to be issued at a premium (more than nominal value). c) Provide the entry to record the issuance of the bonds payable. d) Provide the adjusting entry to be made at the end of 2021. e) Provide the entry to record the first annual coupon payment. f) Provide the entry that would be made at the maturity date of the bond.