$2)$ Orion Corporation has been growing for the past several years and needs to raise $$20,000,000$ for a new factory and warehouse to satisfy increased customer demand. They have been working with an investment bank to issue a $$20,000,000$ bond issue. The investment banker has recommended issuing $9\mathrm{.}5\%$ bonds on January $1,2024$ that have a $20$ year maturity date and pays interest each June $30$th and December $31$st$.$ The current market rate for bonds of similar risk is $9\%.$ How much cash will Orion receive from the bond issue? Prepare a full $20$ year $(40$ period$)$ amortization schedule $($effective interest method$)$ using Excel. Prepare the journal entries for January $1,2023,$ June $30,2023,$ and December $31,2023.$