TG Corporation issues a 10-year, $400,000 bond on January 1, 2017 with a coupon rate of 4%. Interest is paid semi-annually. The market rate at date of issuance is 6%. The company receives $340,492 on the date of issuance from bondholders when it sells the bond. **Round final numbers to the nearest dollar. Question 1: Record the journal entry the company would record on 6/30/17. Show your work for the amounts for partial credit. Question 2: Record the journal entry the company would record on 12/31/17. On this day the market interest rate has changed to 7%. Show your work for the amounts for partial credit. Question 3: At the end of 2019 (3 years later) the bond has a carrying value of $354,818. The company decides to retire the bond early on this date for 102% above the face value. Record the journal entry for the bond retirement. Question 4: If TG didn't retire the bond early, how much total cash will TG end up paying to bondholders over the life of the bond