Sunny's Soda, Inc. issues bonds with a par value of $200,000 on 1/1/2021. The bond's annual contract rate is 10%, and interest is paid semi-annually on 6/30 and 12/31. The bonds mature in 10 years. Prepare the journal entries for issuance assuming each of the following independent situations: A. The bonds are issued at par. B. The bonds are issued at 101 C. The bonds are issued at 99