Determining Bond Features Rowe Corporation authorized $5,000 of 8% (cash interest payable semiannually) 10-year bonds. The bonds were dated January 1, 2020; interest dates are June 30 and December 31. Assume three different cases with respect to the sale of the bonds: Case A: Bonds sold on January 1, 2020, at par Case B: Bonds sold on January 1, 2020, at 98 Case C: Bonds sold on February 1, 2020, at 102 Complete the following schedule. CASE A CASE B CASE C Face value of bonds $ 50,000 X $ 50,000 x $ 50,000 X Semiannual interest payment $ 2,000 x $ 2,000 x $ 2,000 X Bond selling price (excluding accrued interest) $ 50,000 X $ 49,000 x $ 51,000 x Bond issue date Jan 1, 2020 Jan. 1, 2020 Feb. 1, 2020