Problem 14-8AA (Aigo) Computing bond price and recording issuance LO C2 Hartford Research issues bonds dated January that pay interest semiannually on June 30 and December 31 . The bonds have a $37.000 par value and an annual contract rate of 12%, and they mature in 10 years. (fable B.1. Iable B.2. Iable B.3, and Iable. B.4) Note: Use appropriate factor(s) from the tables provided. Round all table values to 4 decimal ploces, and use the rounded table values in colculations. Required: Consider eoch separate situation. 1. The market rate at the date of issuance is 10%. (a) Complete the below table to determine the bonds' issue price on January 1 (b) Prepare the joumal entry to record their issuance. 2. The market rate at the date of issuance is 12%. (a) Complete the below table to determine the bonds' insue price on January 1. (b) Prepare the joumal entry to record their issuance. 3. The market rate at the date of issuance is 14% (a) Complete the below table to determine the bonds' issue price on January 1 (b) Prepare the journal entry to record their issuance