BONDS 1. Use the present value tables to calculate the issue price and make the journal entry of a $100,000 bond issue in each of the following independent cases. Assume that the bond was issued on January 1, 2010 and that interest is paid semi-annually on June 30 and December 31 A) A 10-year, 8 percent bond issue; the market interest rate is 10 percent B) A 10-year, 8 percent bond issue; the market interest rate is 6 percent C) A 10-year, 10 percent bond issue; the market interest rate is 8 percent D) A 20-year, 10 percent bond issue; the market interest rate is 12 percent E) A 20-year, 10 percent bond issue; the market interest rate is 6 percent A 15-year, 12 percent bond issue; the market interest rate is 10 percent G) A 15-year, 10 percent bond issue; the market interest rate is 12 percent F)