The company issues 6% 10-year bonds with a total face amount of $1,000,000 with interest paid semi-annually. The market rate of interest is 6.1%. n % PV PVA 10 | 6.00% - 0.55839 7.3601 10 | 6.10% 0.553157 .3253 20 3.00% 0.55368 14.8775 20 3.05% 0.54833 14.8089 ROUND ANSWERS TO NEAREST DOLLAR 1. What is the issue price of the bond? $. 2. Record the issuance of the bond: 3. What is the interest expense for the first interest payment? $_ 4. What is the bond liability after the first interest payment? $_ 5. What is the interest expense for the second interest payment? $_