30. On January 1, 2018, Jack Co. issued three $100,000, 6%, bonds payable that mature in 5 years. The company uses the effective amortization method. Required: Consider the facts above and answer each question of the situations described below for the issuance of the three 3 independent bonds. Show your work: 30 points # 1 is issued at 100% PAR with annual payments at December 31. Market Rate 4%. Amortize 1 year 1. Cash received upon sale on January 1: 2. The bonds were sold Discount, Premium, or Face upon sale: 3. Cash interest paid at December 31: 4. Bond interest expense in the Income Statement at December 31: 5. Carrying Value of the Bonds on the Balance Sheet at December 31: $_ $__ # 2 is issued at 103% of the face with annual payments at December 31. Market Rate 4%. Amortize 1 year $ 1. Cash received upon sale on January 1: 2. The bonds were sold Discount, Premium, or Face upon sale: 3. Cash interest paid at December 31: 4. Bond interest expense in the Income Statement at December 31: 5. Carrying Value of the Bonds on the Balance Sheet at December 31: $_ $ #3 is issued at 98% with semi-annual payment at December 31. Market Rate 8%. Amortize 1 year $ 1. Cash received upon sale on January 1: 2. The bonds were sold Discount, Premium, or Face upon sale: 3. Cash interest paid at December 31: 4. Bond interest expense in the Income Statement at December 31: 5. Carrying Value of the Bonds on the Balance Sheet at December 31: $__ $__