all three parts using the dropdown menus: On January 1, 2023, Lunar Software issues $400,000 of 10 year, 6% bonds. Interest is paid semi-annually on June 30 and December 31. Star receives proceeds of $371,575 (the market rate for the bonds was 7%). (a) what is the amount of the liability that will be recorded on the date the bonds are issued (Jan 1, 2023)? (b) what is the decrease in cash that will occur when interest is paid on June 30, 2021? (c) what is the amount of interest expense (and the decrease in retained earnings) that will occur on June 30, 2023