The company issues $7\mathrm{.}4\%,5-$year bonds with a total face amount of $$100,000.$ The market interest rate for bonds of similar risk and maturity is $7\mathrm{.}6\%.$ Interest is paid semi$-$annually. DO NOT ROUND YOUR ANSWERS UNTIL YOU FULLY COMPLETE THE PROBLEM SET $($input your answers after you've completed the entire problem$).$

$4.($rounded to nearest dollar$).$ What is the issue price of the bond?

$5.($rounded to nearest dollar$).$ When the company records the first interest payment, how much will the company record for interest expense?

$6.5($rounded to nearest dollar$).$ What is the bond liability $($carrying amount$)$ after the first interest payment?

$7.($rounded to nearest dollar$).$ When the company records the second interest payment, how much will the company record for interest expense?Kind