On January 1, 2018, Shirley Corporation issued 10% bonds dated January 1, 2018 with ao of $20 million. The bonds mature in 2027 (10 years). For bonds of similar risk and mata market yield is 12%. Interest is paid semiannually on June 30 and December 31 equired: a. Determine the price of the bonds at January 1, 2018. b. Prepare the journal entry to record the bond issuance by Shirley on January 1, 2018. c. Prepare the journal entry to record interest on June 30, 2018 using the effective interest meta d. Prepare the journal entry to record interest on December 31, 2018 using the effective interes