LaTanya Corporation is planning to issue bonds with a face value of $100,000 and a coupon rate of 8 percent. The bonds mature in seven years. Interest is paid annually on December 31. All of the bonds will be sold on January 1 of this year. a. Case A: Market interest rate (annual): 8 percent. b. Case B: Market interest rate (annual): 6 percent. c. Case C: Market interest rate (annual): 9 percent. Part 2: Prepare journal entries assuming the following: (1) Assume that for Case B bonds are retired at the end of the year 2 for $115,000 cash; (2) Assume that for Case B bonds are retired at the end of the year 2 for $105,000 cash. Part 3: (1) Assume for that Case C bonds are retired at the end of year 2 for 98,000 cash; (2) Assume for that Case C bonds are retired at the end of year 2 for 95,000 cash