Sunland Ltd. issued $385,000 of 5%,5-year bonds on January 1,2024 . Interest is payable semi-annually. Calculate the price of the bond assuming the market rate of interest is: (a) 4%, (b) 5%, and (c) 6%. (For calculation purposes, use 5 decimal places as displayed in the foctor table provided. Round final answers to 0 decimal places, eg. 5,275.) Click here to view the factor table. Present Value of 1 Click here to view the factor table. Present Value of an Annuity of 1 (a) Market interest rate 4% (b) Market interest rate 5% (c) Market interest rate 6%$ Prepare the journal entry to record the issuance of the bond assuming the market rate of interest is: (a) 4%, (b) 5%, and (c) 6%, (List all debit entries before credit entries, Credit account titles are outomatically indented when the interest