Barrett Company issued 9%,5-year, 3,000,000 par value bonds that pay interest semiannually on October 1 and April 1. The bonds are dated April 1, 2020, and are issued on that date. The discount rate of interest for such bonds on April 1, 2020, is 8%. Please answer the following questions: (1) Bond's price (market value) (2) Accounting entries for 2020/4/1,2020/10/1,2020/12/31,2021/4/1