On January 1, 2018,Coley Corporation purchased $400,000 par value 4% bonds that mature on December 31, 2021. The company has the positive intent and ability to hold the bonds until they mature. Coley receives interest on the bonds semiannually each June 30 and December 31. Prepare the journal entry to record the acquisition of the bonds under the following three scenarios: a. The market rate of interest was 4% when Coley purchase the bonds. b. The market rate of interest was 6% when Coley purchased the bonds. c. The market rate of interest was 2% when Coley purchased the bonds.