Problem 14-18 Calculating bond prices and recording issuance with journal entries (S) LO3, (9) 5 , (8) 6 CHECK FIGURES: 1 a. $113,592;2a.$100,000;3a.$88,530 Goth Ine. issued a group of bonds on January 1. 2023, that pay interest semiannually on June 30 and December 31. The par value of th bonds is $100.000, the annual contract rate is 103 , and the bonds mature in 10 years. Required For each of these three situations, (a) determine the issue price of the bonds, and (b) show the journal entry that would record the issuanec, assuming the market interest rate at the date of issuance was: a. 8: b. 10 c. 12%