Hartford Research issues bonds dated January 1 that pay interest semiannually on June 30 and December 31. The bonds have a $25,000 par value and an annual contract rate of 10%, and they mature in 10 years. (Table B.1. Table 8.2. 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 amount.) Required: Consider each of the following three separate situations. 1. 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 2. 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 3. The market rate at the date of issuance is 12% (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. Reg 1A Reg 18 Req ZA Reg 28 Reg 3A Reg 3B Complete the below table to determine the bonds' issue price on January 1, if the market rate at the date of issuance is 8%. Table values are based on: Cash Flow Table Value Amount Present Value Par maturity) value Interest any Price of bonds Reg 1B > Req 1A Req 1B Req 2A Req 2B Req 3A Req 3B Prepare the journal entry to record their issuance, if the market rate at the date of issuance is View transaction list Journal entry worksheet Record the issue of bonds with a par value of $25,000 cash on January Assume that the market rate of interest at the date of issue is 8%. Note: Enter debits before credits. General Journal D ebit Credit Date Jan 01 TI Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 2A Req 2B Reg 3A Reg 3B Complete the below table to determine the bonds' issue price on January 1, if the market rate at the date of issuance is 10%. Table values are based on: Cash Flow Table Value Amount Present Value Par (maturity) value Interest (annuity) Price of bonds ( Req 1B Req 2B > Journal entry worksheet Record the issue of bonds with a par value of $25,000 cash on January 1. Assume that the market rate of interest at the date of issue is 10%. Note: Enter debits before credits. General Journal Debit Credit Date Jan 01 Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Req IA Req 1B Req 2A Reg 2B Req Reg 3B Complete the below table to determine the bonds' Issue price on January 1, if the market rate at the date of issuance is 12% Table values are based on: Cash Flow Table Value Amount Present Value Par (maturity) value Interest (annuity) Price of bonds Journal entry worksheet Record the issue of bonds with a par value of $25,000 on January 1. Assume that the market rate of interest at the date of issue is 12%. Note: Enter debits before credits. General Journal Debit Credit Date Jan 01 Record entry Clear entry View general journal