1.Use the present value tables,calculate the issue priceandmake the journal entryof a $100,000 bond issue in each of the following independent cases.Assume that the bond was issued on January 1, 2010 and that interest is paid semi-annually on June 30 and December 31.

A)A 10-year, 8 percent bond issue; the market interest rate is 10 percent

B)A 10-year, 8 percent bond issue; the market interest rate is 6 percent

C)A 10-year, 10 percent bond issue; the market interest rate is 8 percent

D)A 20-year, 10 percent bond issue; the market interest rate is 12 percent

E)A 20-year,10 percent bond issue; the market interest rate is 6 percent

F)A 15-year,12 percent bond issue; the market interest rate is 10 percent

G)A 15-year, 10 percent bond issue; the market interest rate is 12 percent