2. XYZ Company on January 2, 2022 sold bonds of $100,000 with a coupon rate of 8% and a yield rate of 6%. The bonds mature in 5 years. Interest is paid to the bondholder annually. Required: I. Using the Present Value Tables provided you in the Class, compute the proceeds of the bonds by discounting the face value and its annuity. ii. Present the general journal entries to record the proceeds in the Seller's Books. Zoom iii. Present the General Journal entries to record the purchase of the Bonds in the Books of the investor