The company issues 7.4%,5-year bonds with a total face amount of $100,000. The market interest rate for bonds of similar risk and maturity is 7.6%. Interest is paid semiannually. DO NOT ROUND YOUR ANSWERS UNTIL YOU FULLY COMPLETE THE PROBLEM SET (input your answers after you've completed the entire problem). 4. (rounded to nearest dollar). What is the issue price of the bond? 5. $ (rounded to nearest dollar). When the company records the first interest payment, how much will the company record for interest expense? 6. $ (rounded to nearest dollar). What is the bond liability (carrying amount) after the first interest payment? 7. $ (rounded to nearest dollar). When the company records the second interest payment, how much will the company record for interest expense