USE THE FOLLOWING FACT SET TO ANSWER QUESTIONS 20 - 23: On June 30, 2025, Breckenridge Cоrp issued $4,420,000 fаce vаlue оf 12%, 20-yeаr bоnds at $3,584,991, a yield of 15%. Breckenridge uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31. NOTE: round all amounts to the nearest dollar. This blank table is optional (not graded). It is here to help you answer the following questions: QUESTION --> The Journal Entry on June 30, 2025 to record the bond issuance includes a: