Hartford Research issues bonds dated January 1 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. 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.) Required: Consider each separate situation. 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. (b) Prepare the journal entry to record their issuance. 2. The market rate at the date of issuance Is 8% (a) Complete the below table to determine the bonds' issue price on January 1. (b) Prepare the journal entry to record their issuance. 3. The market rate at the date of issuance is 10%. (a) Complete the below table to determine the bonds' issue price on January 1, (b) Prepare the journal entry to record their issuance. Complete this question by entering your answers in the tabs below. Required 1A Required 18 Required 2A Required 2B Required 3A Required 38 Complete the below table to determine the bonds' issue price on January 1 if the market rate at the date of issuance is 6%. (Round all table values to 4 decimal places.) Table values are based on: n = Cash Flow Par (maturity) value) Interest (annuity) Price of bonds 20 3.0% Table Value Amount Present Value 0.5537 S 39,000 S 21,594 14.8775 1,950 29,011 $ 50.605 Reared 1A Required 18 > Required 1A Required 1B Required 2A Required 2B Required 3A Required 38 Prepare the journal entry to record their issuance, if the market rate at the date of issuance is 6%. No 1 Date January 01 General Journal. Cash Debit 50,605 Credit Bonds payable 39,000 Premium on bonds payable 11,605 < Required 1A Required 2A > Complete this question by entering your answers in the tabs below. Required 1A Required 18 Required 2A Required 28 Required 3A Required 38 Complete the below table to determine the bonds' issue price on January 1 if the market rate at the date of issuance is 8%. (Round all table values to 4 decimal places.) Table values are based on: 4.0% Cash Flow Table Value Amount Present Value Par (maturity) value Interest (annuity) 0.4567 13 5903 $ 39,000 $ 17,811 $1,950 26,501 Price of bonds $ 44,312 Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 3A Required 38 Prepare the journal entry to record their issuance, if the market rate at the date of issuance is 8%. No 1 Date: January 01 General Journal Debit Credit Cash 44,312 Bonds payable 39,000 Premium on bonds payable 2,312 < Required 2A Required 3A > Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 2A Required 2B Required 3A Required 381 Complete the below table to determine the bonds' issue price on January 1 if the market rate at the date of issuance is 10%. (Round all table values to 4 decimal places.) Table values are based on: n = Cash Flow Par (maturity) value Interest (annuity) Price of bonds 20 5.0% Table Value Amount Present Value 0.3769 S 39,000 S 14,699 12.4622 $ 1,950 24,301 S 39,000 < Required 2B Required 3B > Complete this question by entering your answers in the tabs below. Required 1A Required 18 Required 2A Required 2B Required 3A Required 38 Prepare the journal entry to record their issuance, if the market rate at the date of issuance is 10%. No 1 Date January 01 General Journal Cash Bonds payable < Required 3A Required 30 Debit Credit 39,000 39,000