10:38 PM On January 1, 2013, Applied Technologies Corporation (ATC) issued $500,000 in bonds that mature in 10 years. The bonds have a stated interest rate of 10 percent. When the bonds were issued, the market interest rate was 10 percent. The bonds pay interest once per year on December 31. Required: 1. Determine the price at which the bonds were issued and the amount that ATC received at issuance. Received at I mber 31, 2013, assuming no interest has been accrued earlier in the transaction/event, select "No Journal Entry Required in the first account field,) has been accrued earlier in the year. (If no entry is required for a view general journal Journal Entry Worksheet Record the issuance of bonds of $500,000. General Journal Debit Credit Date January 01, 2013