Citywide Company issues bonds with a par value of $82,000. The bonds mature in ten years and pay 8% annual interest in semiannual payments. The annual market rate for the bonds is 6%. (Table BI Table B.2. Table B3, and Table B.4) (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. Required 1 Required 2 Compute the price of the bonds as of their issue date. (Round intermediate calculations to the nearest dollar amount.) Table Values are Based on: Cash Flow Table Value Amount Present Value Par (maturity) value Interest annuity) Price of bonds Required 1 Required 2 Prepare the journal entry to record the bonds' issuance. (Round intermediate calculations to the nearest dollar amount.) View transaction list Journal entry worksheet Record the issuance of the bonds for cash. Note: Enter debits before credits Transaction General Journal Debit Credit