Babcock Incorporated issued bonds to White Corporation on January 1, 2023 with following\ terms: 5-year maturity, annual coupon rate of 6%, pays interest on June 30 and December 31,\ $200,000 principal. Consider three different cases: (a) issued at par, (b) issued at 95, and (c)\ issued at 102.\ REQUIRED:\ Assume that White Corporation intends to hold to maturity (see Chapter 12 notes) the bonds.\ Prepare the journal entries required on January 1, 2023, and on June 30, 2023, for both parties.\ Use straight-line amortization to record interest