Hartford Research issues bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. The bonds have a $39,000 par value and an annual contract rate of 8%, and they mature in 10 years Table B.1, Iable 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.) Required Consider each of the following three separate situations. 1. The market rate at the date of issuance is 6%. a) Complete the below table to determine the bonds' issue price on January 1, 2013. ble values are based on 20 4.0% resent Cash Flow Table Value Amount Value 1950 Par (maturity) value 39,000 interest (annuity) G 44,802 Price of bonds (b) Prepare the journal entry to record their issuance view transaction list view general journal Journal Entry worksheet Record the issue of bonds with a par value of $39,000 cash on January 1, 2013. Assume that the market rate of interest at the date of issue is 6%. Date General Journal Debit Credit