Will rate!! 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 $10\%.$

Construct a loan amortization table for the first two interest payments.

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 $2.$