Exercise 10-18A (Algo) Computing bond interest and price; recording bond issuance LO C2 Citywide Company issues bonds with a par value of $71,000. The bonds mature in nine years and pay 12% annual interest in semiannual poyments. The annual market rate for the bonds is 10\%. (Table B.1. Table B.2. Table B.3, 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. Compute the price of the bonds as of their issue date. (Round intermediate caicuiations to the nearest dollar amount.)