Sunflower Company issues $20,000,000, 5%, 5-year bonds on January 1, 2020. The bonds pay interest semiannually on June 30 and December 31, and are issued to yield 6%. Present value of a single sum for 5 periods Present value of a single sum for 10 periods Present value of an annuity for 5 periods Present value of an annuity for 10 periods 12.5% 88385 78120 4.64583 8.75206 3.0% 86251 1.74409 14.57971 18.53020 5.0% 78353 61391 4.32948 7.72173 6.0% 1.74726 1.55839 1421236 7.36009 A. The coupon payment is B. The price of the bond in C. Prepare the journal entry to record the bond at inuance TTTT Paragraph Ariol 3(12pt) T. 32