14. On 1/1/2020 Bo issues a 3 year, $100,000 face, 10% coupon rate. The market rate is 8%. 202011 Bob$100,0003,10%,8%, $1 1% 2% 3% 4% 5% 6% 7% 8% 1 0.99010 0.98039 0.97087 096154 2 0.99030 096117 0.94260 3 0.97059 094232 091514 4 0.96098 092385 0.88849 0.85480 5 0.95147 090573 086261 082193 0.95238 0.94340 0.92456 090703 0.89000 0.88900 0.86384 0.83962 081630 0.79383 0.77218 0.75131 082270 0.79209 0.76290 0.73503 0.70843 0.68301 078353 074726 071299 0.68058 0.54993 0.62092 9% 093458 0.92593 091743 090909 0.87344 0.85734 054368 0.82645 10% $1() 1% 2% 3% 4% 5% 6% 866 1 0.99010 0.98039 0.97087 096154 0.95238 094340 2 197040 1.94156 1.91347 1,88609 3 2.94099 4 5 2.88388 2.82861 3.90197 380773 3.71710 4.85343 471346 437971 2.77509 1.85941 1.83399 2.72325 267301 7% 0.93458 0.92593 0.91743 0.90909 1.80802 1.78326 175911 1.73554 263432 2.57710 2.53129 2.48685 9% 10% 3.62990 4.45182 3.54595 3.46511 432948 421236 3.38721 3.31213 3.23972 3.16987 4.10020 399271 3.89965 3.79079 Question Group (20 Points) (1) What is the issuance price of the bonds?: GARAS O Fill In Blanks (5 Points) (Please fill in the answers in the order of the questions) (2) The first year interest was paid on Dec 31 of 2020. What is the interest expense recorded of the year. 20201231,: Fill In Blanks (5 Points) (Please fill in the answers in the order of the questions) (3) What is the carry value on January 1, 2021 2021118 Fill i Blanks (5 Points) (Please fill in the answers in the order of the questions) (4) Please explain why the issuance price is or is not the same as the face value? ? Short Answer (5 Points)