The company issues $8\mathrm{.}0\%,10-$year bonds with a face amount of $$100,000$ with interest paid semi$-$annually. The market rate of interest is $7\mathrm{.}9\%.$

$\backslash$table$[[n,\%,$PV$,$PVA$],[10,7\mathrm{.}90\%,0\mathrm{.}467504,6\mathrm{.}74045],[10,8\mathrm{.}00\%,0\mathrm{.}463193,6\mathrm{.}71008],[20,3\mathrm{.}95\%,0\mathrm{.}460798,13\mathrm{.}65070],[20,4\mathrm{.}00\%,0\mathrm{.}456387,13\mathrm{.}59033]]$

ROUND ANSWERS TO NEAREST DOLLAR

What is the issue price of the bond? $ $q,$

What is the amount of the discount or premium? $$

What is the interest expense for the first interest payment? $$

What is the bond liabilify after the first interest payment? $5$

What is the interest expense for the second interest payment? $ $q,$