The company issues 8%, 5-year bonds with a total face amount of $100,000. The market interest rate for bonds of similar risk and maturity is 7.8%. Interest is paid semi-annually. 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. $ 7. payment? (rounded to nearest dollar). What is the bond liability (carrying amount) after the first interest $ (rounded to nearest dollar). When the company records the second interest payment, how much will the company record for interest expense?