E10-9 Computing the Issue Price of a Bond with Analysis of Net Earnings and Cash Flow Effects LO10-3, 108 Imai Company issued a $1305 million bond that matures in five years. The bond has a 8 percent coupon rate. When the bond was issued, the market rate was 6 percent. The bond pays interest twice per year, on June 30 and December 31 . Use Table 9C. Table 2C. Required: 1. Record the issuance of the bond on June 30. (Round time value foctor to 4 decimol ploces. Enter your answers in dollars not in "No journal entry required" in the first occount field.) TAELLE ge. Prestent Value of $1,p=1(t+4p2