Valley Corporation issued $100,000 of 10% five-year bonds on January 1, 2016 for $ 92, 639 with an effective interest rate of 12%. Interest a payable annually on January 1^st. (a) Make journal entry to record the issuance of bonds. (b) Make journal entry to record the accrual of interest for period two and amortization of bond discount (c) Make journal entry to record the payment of the bond interest for period two. (d) Make journal entry to record to record the redemption of the bond at maturity date. Indicate the type of cost for each of the following cost for Safety Shoe Inc.: Depreciation on factory building Sales commission Raw materials Insurance on factory building Property taxes on factory building Miscellaneous materials Advertising for Safety shoes Wages for plant workers Rent on factory equipment Supplies for administrative office Electricity costs for factory supervisor's salary Depreciation of administrative office