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[The following information applies to the questions displayed below. Legacy issues $600,000 of 7.0%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $541,807 when the market rate is 10%. 2. Determine the total bond interest expense to be recognized over the bonds' life. Answer is complete and correct. Total bond interest expense over life of bonds: Amount repaid: payments 8 $ of 168,000 21,000 $ Par value at maturity 600,000 Total repaid 768,000 Less amount borrowed (541,807) Total bond interest expense $ 226,193 Answer is complete but not entirely correct. Semiannual Period- End 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022 Unamortized Discount $ 58,193$ 52,103 45,708 X 38,993 Carrying Value 541,807 547,897 554,292 561,007 568,057 31,943 X 5 [The following information applies to the questions displayed below. Legacy issues $600,000 of 7.0%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $541,807 when the market rate is 10%. Part 4 of 4 Part 4 of 4 4. Prepare the journal entries to record the first two interest payments. 2.08 points Answer is complete but not entirely correct. No Date General Journal Debit Credit 1 June 30 27,090 X Bond interest expense Discount on bonds payable Cash 6,090 X 21,000 2 December 31 27,090 Bond interest expense Discount on bonds payable Cash 6,090 X 21,000