Problem #1
		a.	Calculate the selling price of the following 10-year bond issue:
			# bonds			700
			Bond rate of interest			5.4%
			Interest payable			semi-annually
			Market rate of interest			5.0%
			Bond maturity (face) value			$1,000
		b.	record the bond issue described in part (a)
		c.	for bonds in part (a) record the first TWO semi-annual interest payment and
			amortization using the effective interest method
		d.	for bonds in part (a) record the FIRST semi-annual interest payment and
			amortization using the straight-line method method
		e.	Calculate the selling price of the following 5-year bond issue:
			# bonds			600
			Bond rate of interest			5.8%
			Interest payable			semi-annually
			Market rate of interest			6.0%
			Bond maturity (face) value			$1,000