PUEDE Use the present value factors from Esthibits and the price of the boods at igsuance. on pages 09 and 560, respectively from the textbook todanie On January 1, 2018, Thomas Company iggued $100,000, 5-year, 12% bonds, with interest payable semi-annually, at an effective market rate) of 10%. Prepare the joumal entries to record the following: 1/1/2018 issuance of the bonds for cash 2. 6/30semi-annual interest payment assuming straight line amortization 3. 12/31 semi-annual interest payment assuming straight line amortization 4. 1/1/2019 redemption of the bonds at a price of 115. Periods mo 4% 0.96154 1.88609 2.77509 3,62990 4.45182 5.24214 6.00205 6.73274 7.43533 8.11090 472% 0.95694 1.87267 2.74896 3.58753 4.38998 5.15787 5.89270 6.59589 7.26879 7.91272 5% 0.95238 1.85941 2.72325 3.54595 4.32948 5.07569 5.78637 6.46321 7.10782 7.72173 57% 0.94787 1.84632 2.69793 3.50515 4.27028 4.99553 5.68297 6.33457 6.95220 7.53763 6% 672% 0.94340 0.93897 1.83339 1.82063 2.67301 2.64848 3.46511 3.42580 4.21236 4.15568 4.91732 4.84101 5.58238 5.48452 6.209796.08875 6.801696.65610 7.36009 7.18883 7% 10% 11% 12% 13% 0.93458 0.90909 0.90090 089286088496 1.80802 1.73554 171252169005 166810 2.62432 2.48685244371 240182 236115 3.38721 3.16987 3.10245 3.03735 29744 4.10020 3.79079 3.69590 3.6047835172 4.76654 4.35526 4.23054 4.11141 3.99755 5.389294.86842 4.71220456376 44226 5.971305,33493 5.14612 496764 47967 6.51523 5.75902 5.537055.328255.13166 7.02358 6.14457 5.88923 5.65022542624 Exhibit 5 Present Value of $1 at Compound Interest Periods no 4% 0.96154 0.92456 0.88900 0.85480 0.82193 0.79031 0.75992 0.73069 0.70259 0.67556 4%2% 0.956940 0.915730 0.876300 0.838560 0.802450 0.767900 0.734830 0.703190 0.672900 0.643930 5% 0.95238 0.90703 0.86384 0.82270 0.78353 0.74622 0.71068 0.67684 0.64461 0.61391 5%2% 0.94787 0.89845 0.85161 0.80722 0.76513 0.72525 0.68744 0.65160 0.61763 0.58543 6% 0.94340 0.89000 0.83962 0.79209 0.74726 0.70496 0.66506 0.62741 0.59190 0.55839 67% 0.93897 0.88166 0.82785 0.77732 0.72988 0.68533 0.64351 0.60423 0.56735 0.53273 7% 0.93458 0.87344 0.81630 0.76290 0.71299 0.66634 0.62275 0.58201 0.54393 0.50835 10% 0.90909 0.82645 0.75131 0.68301 0.62092 0.56447 0.51316 0.46651 0.42410 0.38554 11% 0.90090 0.81162 0.73119 0.65873 0.59345 0.53464 0.48166 0.43393 0.39092 0.35218 12% 13% 0.89286 0.88496 0.797190.78315 0.71178 0.69305 0.63552 0.61332 0.567430.54276 0.50663 0.48032 0.45235 0.42506 0.40388 0.37616 0.36061 0.33288 0.32197 0.29459