Hartford Research issues bonds dated January 1 that pay interest semiannually on June 30 and December 31. The bonds have a $31,000 par value and an annual contract rate of 12%, and they mature in 10 years. (Table B.1. Table B.2. Table 3.3. and Table B4) (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 10% (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 12% (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 14% (a) Complete the below table to determine the bonds' issue price on January 1. (b) Prepare the journal entry to record their issuance. es Journal entry worksheet 1 Record the issue of bonds with a par value of $31,000 on January 1. Assume that the market rate of interest at the date of issue is 10%. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Record entry Clear entry View general journal