Queen Energy Inc issued bonds on Jonuary 1, 2023, that pay interest semiannually on June 30 and December 31 . The par value of the bonds is $310,000, the annual contract rate is 12%, and the bonds mature in 10 years. (Use and TABLE 14A 2) (Use eppropriate factor(s) from the tables provided.) Required: a. For each of these three situotions, determine the issue price of the bonds. (Do not round intermediate calculations, Round the final answers to the nearest whele dollar.) b. For each of these three situotions, prepare the journal entry that would record the issuance, assuming the market interest rate at the date of issuance wos (1) 8%, (2) 12%, (3) 14%. (Use PV tables in determining the issue price of the bonds, Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) Journal entry worksheet 3 Record the sale of bonds on original issue date at 8% market interest rate. Notri triter dethits before ondas