On January 1, 2021. Huskers Incorporated issues $100,000 of 6% bonds, due in ten years, with interest payable semi-annually on June 30 and December 31 each year. Required: 1. The market interest rate is 6%. Record the bond issue on January 1, 2021, and the first two semi-annual interest payments on June 30, 2021, and December 31, 2021. 2. The market interest rate is 7%. Record the bond issue on January 1, 2021, and the first two semi-annual interest payments on June 30, 2021, and December 31, 2021. 3. The market interest rate is 5%. Record the bond issue on January 1, 2021, and the first two semi-annual interest payments on June 30, 2021, and December 31, 2021