Hartford Research issues bonds dated January 1 that pay interest semannually on June 30 and December 31 . The bonds have a $40,000 par value and an arnual contract rate of 10%, and they mature in 10 years. (Table B1, Table B. 2, Table B. 3, and Table B. 4) Note: Use approprlote factor(s) from the tobles provided. Round oll toble values to 4 decimal places, and use the rounded table volues in colculetions. Required: Consider each separate situation 1. The market rate at the date of issuance is 8% (a) Compiete the below table to determine the bonds' issue price on January 1 (b) Prepare the joumal entry to record thelr 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 joumal 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 the below table to determine the bonds' 1ssue price on January 1 if the market rate at the date of issuance is 8%. Waluas to 4 decimal phaces. Journal entry worksheet Record the issue of bonds with a par value of $40,000 on January 1 . Assume that the market rate of interest at the date of issue is 8%. Note: Enter debits before credits. Complete the below table to determine the bonds issue price pn janyary 1 .f the market rate at the date of issuance is 10%. Noter Round all table values to 4 decima places Journal entry worksheet Record the issue of bonds with a parvalue of 540,000 on January 1. Assume that the market rate of interest at the date of issue is 10 os. Note Enter olebits before credits. Complete the below table to determine the bonds issue price on sanuary 1 if the market rate at the date of issuance is 12\%. totar Round ail table valoes to 4 decimal places. Journal entry worksheet Record the issue of bonds with a par value of $40,000 on January 1. Assame that the market rate of interest at the date of issue is 12%. Motel Enter debles before credits