Problem #1 - Chapter 14 - Calculate Selling Price of a Bond - Discount or Premium | Amount Maturity Interest Paid Stated Rate Market Rate A $ 300,000 10 years semi annual 8% 8% B $ 300,000 5 years semi annual 6% 1 8 % C $ 300,000 2 years semi annual 8% 1 6 % REQUIRED - Calculate the Bond Issue Price and prepare the journal entry on January 1, 2010 (Date of Issuance) for each of the following independent circumstances: Only journal entry for date of issuance