五、（15%,@5 分)On January I, 2006, Matrix Corporation issued $^00,000, 5%, 5-year bonds dated January 1, 2006, at 95. The bonds pay anntial interesi on January 1. The company uses the slraight-line method of amortization and lms a calendar year encl. Instructions Prepare all the journal entries that Matrix Corporation would nu related to this bond issue through January 1, 2007. He surt to indicate vhe dude on which (he entries would be made.