The Marshall Company issued a $100,000, 8 %, 5 year bond for $92,278. The bond that pays interest semi-annually. The bond was issued and dated on April 1, year 1 when the market rate of interest was 10%. 1. Construct a loan amortization table for the first two interest payments. 2. Make a journal entry for the following a. The issuance of the bond on April 1, year 1. b. The first interest payment on September 1, year 1. c. The interest accrual on December 31, year 1. d. The second interest payment on March 31, year 2. I