3 On January 1, 2012 Everhart Corporation, a calendar year company issues $100.000,5% 5 year bonds dated January 1, 2012. The bonds pay interest semiannually January and June 30 The bonds are issued to yield 6% (35 points) 2.50% 3.00% 5.00% 6.00% Present Value of $1 for periods 0.883850 0.862610 0.783530 0.747260 0.781200 0.704090 0513910 0.558390 Present Value of $1 for 10 periods Present Value of Ordinary Annuity of $1 for Speriods Present Value of Ordinary Annuity of S1 for 10 periods 4.464583 4579710 4329480 4.421236 8.752060 8.530200 2.721730 7.360090 Required Calculate the issue price of bond in dollars 3 b Calculate the issue price of the bonds as a percentage 20 Prepare the journal entry to record the issuance (sale) of bond Prepare the amortization table (effective interest method] for 2012, 2013 and 2034