On January 1, 2021, TAAD Corp purchased TARRA INC with a face value of US$270,000. Bonds. The stipulated interest rate on TARRA INC bonds is 10%. Interest is paid semiannually on June 30 and December 31, and the bonds mature in 10 years. For bonds with similar risks and maturities, the yield on a specific date is as follows. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1, and PVAD of $1) use the appropriate factors from the tables of each factor) January 1, 2021, 11.0% June 30, 2021, 12.0% December 31, 2021, 14.0%

1) Calculate the Price TAAR Corp would have paid for the TERRA INC Bonds on January 1, 2021(ignore brokerage fees) and complete a journal entry to record the purchase

2) Analyze and record all appropriate journal entries related to the bond investment during 2021, assuming TAAD Corp accounts for the bonds as a held-to-maturity investment. TAAD Corp calculates interest revenue at the effective interest rate as of the date it purchased the bonds.

3) work on all appropriate journal entries related to the bonds' investment during 2021, assuming that TAAD Corp closed the fair value option when the bonds were purchased and that TAAD Corp determining the fair value of the bonds semiannually, TAAD Inc calculates interest revenue at the effective interest rate as of the date it purchased the bonds