Hawks Rule Inc. has a December 31 fiscal year end. On May 1, 2023, Hawks Rule Inc. issued bonds with a face value of \\( \\$ 100,000,000 \\). The bonds have a coupon rate of \10 and mature on April 30, 2028. The bonds pay interest semi-annually on October 31 and April 30 each year. At the time the bonds were issued, the market rate of interest for similar bonds was \8. Required 1. Calculate the issue price of the bond. Note: Present Value Tables can be found at the end of this exam. 2. Prepare a journal entry to record the issuance of the bond. 3. Prepare any necessary journal entries for bond interest at the following dates: (a) October 31, 2023 (b) December 31, 2023 (c) April 30, 2024. Round all entries to the nearest dollar. 4. Calculate the carrying value of the bonds on December 31, 2023