Problem 4: On 1/1/19, Coffee Inc. issued $800,000 face value, ten year bonds and received $930,834 as cash proceeds on the date of issuance. The coupon rate was 6% and the market rate of interest at issuance was 4%. The coupon payments are semi-annual and are paid on 6/30 and 12/31 each year. Show all calculations. You do not need to recalculate the issuance proceeds. DO NOT PROVIDE AN ISSUANCE JOURNAL ENTRY. a. Record the journal entry necessary at 6/30/2019. b. Record the joumal entry necessary at 12/31/2019