3 On January 1, 2021, Mania Enterprises issued 12% bonds dated January 1, 2021 with a face amount of $20 6 milion The bonds mature in 2030 (10 years). For bonds of similar risk and maturity, the market yield is 10% Interest is paid semiannually on June 30 and December 31 EV OS1 PV of $1. EVA of S1, PVA of $1. VAD of S1 and PVAD. $1 (Use appropriate factor(s) from the tables provided. Round your intermediate calculations to the nearest whole dollar) Required: 1. Determine the price of the bonds at January 1 2021 2. Prepare the joumal entry to record the bond issuance by Mania on January 1 2021 3. Prepare the journal entry to record interest on June 30, 2021 using the effective interest method 4. Prepare the journal entry to record interest on December 31, 2021. using the effective interest method Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required Required 4 Determine the price of the bonds at January 1, 2021. (Enter your answers in whole dollars) Bond value Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Prepare the journal entry to record the bond issuance by Mania on January 1, 2021. (If no entry is required select "No journal entry required in the first account field.) View transaction list Journal entry worksheet