On January 1, 2017 Nowell Company issued $200,000 in bonds that mature in ten years. The bonds have a stated interest rate of 6% and pay interest on June 30 and December 31 each year. Required: Complete the Answer Sheet for Bonds assuming the following. a) The bonds were issued at face value. b) The bonds were issued when the market rate of interest was 5% and sold for $215,589.