A company issued a $200,000, 6%, 10 year bond at the yield of 8%. Interest is paid semi-annually. The bond is sold to investors for 86.41 A) Determine the sales price of the bond. B) Prepare the journal entry to record the issuance. C) Prepare the journal entry to record the first interest payment. D) Determine the book value of the bond at the beginning of the second year.