Account for Issuing Bonds (Hints provided at the bottom of the working area below.) On April 1, 2022, Green Planet Landscaping borrowed by issuing $150,000 of 5-year, 6% bonds at 4%. (The effective interest rate is 4%.) Interest is payable semiannually on September 30 and March 31. (Use appropriate factor(s) from the tables provided.) Present Value-Single Table (PVS tab) Present Value-Annuity Table (PVA tab) Future Value-Single Table (FVS tab) Future Value-Annuity Table (FVA tab) 1. Compute the present value of the bonds on April 1, 2022. (Round table values to 4 decimal places, and round dollar amounts to the nearest dollar.) A. Calculate the amount of the semiannual interest payment on the bonds. (Enter the time factor in decimal form.) B. Calculate the present value of the bonds (how much cash you'll get to borrow). Record the journal entries for the first two interest payments on the bonds. (Use the effective interest amortization method.) Start each entry on a starred row. Prepare the journal entry for the maturity date of the bonds. (Assume that the final interest payment has already been recorded.) Start each entry on a starred row. Prepare the journal entry for the maturity date of the bonds. (Assume that the final interest payment has already been recorded.) Start each entry on a starred row