O pts Alltech Corporation on January 1, 2025, issues $100,000 of 5% bonds due in 5 years with interest payable annually at year-end ($100,000 x .05 = $5,000). The current market rate of interest for bonds of similar risk is 6%. Present value of 1 for 5 periods at 5% Present value of 1 for 5 periods at 6% Future value of 1 for 5 periods at 5% Future value of 1 for 5 periods at 6% .78353 .74726 1.27628 1.33823 Present value of an ordinary annuity of 1 for 5 periods at 5% Present value of an ordinary annuity of 1 for 5 periods at 6% Future value of an ordinary annuity of 1 for 5 periods at 5% Future value of an ordinary annuity of 1 for 5 periods at 6% 3.79079 3.60478 5.52563 5.63709 1) What is the bond issue price? Show your calculations. 2) Prepare the amortization table for this bond. 3) Prepare the journal entry for the bond issues and subsequent payments over the life of the bond? (Amortization table journal entries):