Citywide Company issues bonds with a par value of $81,000. The bonds mature in five years and pay 9% annual interest in semiannual payments. The annual market rate for the bonds is 8%. Cable B1. Table 82 . Table 83 , and Iable 8.4 ) 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: Complete this question by entering your answers in the tabs below. Compute the price of the bonds as of their issue date: Note: Round intermediate calculations to the nearest dollar amount. Citywide Company issues bonds with a par value of $81,000. The bonds mature in five years and pay 98 onnual interest in semiannual payments. The annual morket rate for the bonds is 8%. Cable B.1. Table B2. Table 8.3, and Jable 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. Complete this question by entering your answers in the tabs below. Prepare the journal entry to record the bonds' issuance. Prepare the joumal entry to record the bonds 'issuance. Note: Round intermediate calculations to the neorest dollar amount