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 losn 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 . 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