Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) On January 1, 2024, Rodriguez Window and Pane issued $18 million of 10-year, zero-coupon bonds for $5,795,518. Required: 2. Determine the effective rate of interest. 1. & 3. to 5. Prepare the necessary journal entries.