When market interest rates were 6%, accounting.com issued bonds on January 1st, year 1. The company issued the bonds with a face value of $350,000 that pay interest annually on December 31. accounting.com sold its bonds at 106 with a coupon rate of 8%. Required: a) Record the issue of the bonds by the company. b) Record any entries required on Dec. 31, the firm's year end, regarding interest on these bonds. c) What is the Carrying Value or Net Book Value of the company's Bonds Payable on Dec. 31st, year 1? You can enter your answer in the blank response area below in the exam OR you can also upload a completed electronic or hand written document file of your choosing (EXCEPT APPLE's .PAGES FORMAT FILES) e.g., Word, Excel, jpg (using your phone or tablet as a camera) or pdf using the 'Add a File' feature, also below in the exam