The Abbott Corporation issued $125 000 of bonds that pay 6% annual interest with two semi-annual payments. The date of issuance was January 1, 2002, and the interest is paid on June 30 and December 31. The bonds mature after 10 years and were issued at the price of $108 014. a) prepare the journal entry to record the issuance of the bonds. b) calculate the cash payment, discount amortization amount, and bond interest expenses to be recognized every six months. c)Determine the total bond interest expense that will be recognized over the life of these bonds. d)Show the beginning and the ending balances of the discount on bonds payable account for the first four semi-annual periods. e)Prepare the first two years of an amortization table based on the straight-line method of allocating the interest. f)Present the journal entries that Abbott would make to record the first two interest payments. Assume a December 31 year-end