Hartford Research issues bonds The bonds have a $31,000 par value and an annual contract B.2, Table B.3, and Table B.4) (Use approprlate factorts) from the tables provided. Round all table values to 4 declmal places, and use the rounded table values in calculations.) dated January 1, 2017, that pay interest semiannually on June 30 and December 31. rate of 12%, and they mature in 10 years. (Table B1, Table Required: Consider each of the following three separate situations. 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, 2017 (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, 2017. (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, 2017. (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, 2017, if the market rate at the date of issuance 10%. Table values are based on n#