On January 1, 2015. Piper C0, issued ten-year bonds with a face value of $3,000,000 and a stated interest rate of 12% paryable semiannuatly on June 30 and December 31 . The bonds were sold to yield 10%. Table values are a) Calculate the issue price of the bonds b) Prepare the journal entry for issuing bonds at January 1,2015 c) Prepare the amortization table for 2015 , assuming that amortuzahon is recorded on interest payment dates using the effective-interest method