05. Using the information in question 4, what is the journal entry to record the accrued interest that was included in the proceeds received from the bond sale on March 1, 2018? 3,333 Select one: O a. Interest Expense 3,333 Cash Ob Cash 3.333 Interest Payable c. Interest Expense 4,166 Cash d. Cash 4,166 Interest Payable 3,333 4,166 4,166 06. Using the information in question 4, what is the journal entry to record the issuance of the bonds (excluding the recording of accrued interest) on March 1, 2018? 500,000 461,390 Select one: O a Cash 461,390 Disount on Bonds Payable 38,610 Bonds Payable Ob. Cash 461,390 Bonds Payable Oc Cash 461.901 Disount on Bonds Payable 38,099 Bonds Payable d. Cash 461,901 Bonds Payable 500,000 461,901 35,000 35,000 Cash c Loss from debt restructuring Cash d. Interest payable 35,000 35,000 Carl 35.000 04. On March 1, 2018, Brown Corporation issued 8% bonds dated February 1, 2018, the face amount of $500,000. The bonds were sold for the present value of the bonds on March 1, 2018 plus one-month accrued interest. The bonds mature on January 31, 2023. Interest in puid neerlanrually on July 31 and January 31, Brown's fiscal year ends on December 31 each year. The effective interest rate in 10%. What in the appropriate discount rate used to derive the present value of the bonds on March 1, 20187 wy or Select one: a 5% b.4% Od 10% Od 8% .. cannot be determined 5 05. Using the information in question 4, what is the journal entry to record the accrued interest that was included in the proceeds received from the bond sale on March 1, 2018? Select one: Interest Expense 3,333