joumat entry to record the bond issue. Present Vatue of S1 table Present Yalue. of an Ordinary Annouity tabile Present Value of an Annaity Due lable Determine the issue price of the bonds. (Use the present value and future value tabies, the formula method, a financial calculator, or a spreaduheot for your calculasom. if ising prasert and hiture value tables or the formula method, use factor amounts rounded to five decimal places, . Round your final answers to the nearnat whole dollar.) The issue price of the bonds =