Brin Company issues bonds with a par value of $690,000. The bonds mature in 7 years and pay 7% annual interest in semiannual payments. The annual market rate for the bonds is 10\%. (Table B.1, Table B.2, Table B.3, and Table B.4) Note: Use appropriate factor(s) from the tables provided. 1. Compute the price of the bonds as of their issue date. 2. Prepare the journal entry to record the bonds' issuance