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Universal Foods issued 12% bonds, dated January 1, with a face amount of $200 million on January 1, 2021. The bonds mature on December 31, 2030 (10 years). The market rate of interest for similar issues was 14%. Interest is paid semiannually on June 30 and December 31. Universal uses the straight-line method. (FV of $1. PV of $1, FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Required: 1. Determine the price of the bonds at January 1, 2021. 2. to 4. Prepare the journal entries to record their issuance by Universal Foods on January 1, 2021, interest on June 30, 2021 and Interest on December 31, 2028 ER View transaction list View journal entry worksheet No Debit Credit 1 Data General Journal January 01, 2021 Cash Discount on bonds payable Bonds payable 178,811,972 21,188,028 200,000,000 2 June 30, 2021 Interest expense Discount on bonds payable Cash 12,000,000 3 December 31 2028 Interest expense Discount on bonds payable Cash 12,000,000