Hartford Research issues bonds dated January 1. 2013. that pay interest semiannually on June 30 and December 31. The bonds have a $40,000 par value and an annual contract rate of 10%. and they mature in 10 years. (Table B.1, Table B.2, Table B.3, and Table B.4) (Use appropriate factor(s) from the tables provided. Round all table values to 4 decimal places, and use the rounded table values in calculations. Round your 'Present Value' answers to the nearest whole dollar.) Required: Consider each of the following three separate situations. The market rate at the date of issuance is 8%. Complete the below table to determine the bonds' issue price on January 1, 2013. Prepare the journal entry to record their issuance