Table B.3.Present Value of as Annuity of 1 Brin Company issues bonds with a par value of $540,000. The bonds mature in 6 years and pay 9% annual interest in semiannual payments. The annual market rate for the bonds is 12%. (Table B1. Table B.2. Table B.3, and Table B.4) Note: Use appropriate factor(s) from the tables provided. 1. Compute the price of the bonds as of their issue date. 2. Prepare the journal entry to record the bonds' issuance. Complete this question by entering your answers in the tabs below. Prepare the journal entry to record the bonds' issuance. Note: Round intermediate calculations to the nearest dollar amount. Journal entry worksheet Record the issuance of the bonds for cash. Notes Enter debits before credita: Table B.2 Future Value of 1 f=(1+i)n Table B.4Fifuture Value of an Ansuaity of 1 f=1(1+i)n1)i Brin Company issues bonds with a par value of $540,000. The bonds mature in 6 years and pay 9% annual interest in semiannual payments. The annual market rate for the bonds is 12%. (Table B.1. Table B.2. Table B.3. and Table B.4) Note: Use appropriate foctor(s) from the tables provided. 1. Compute the price of the bonds as of their issue date. 2. Prepare the journal entry to record the bonds' issuance. Complete this question by entering your answers in the tabs below. Compute the price of the bonds as of their issue date. Note: Round all table values to 4 decimal places, and use the rounded table values in calculations. Round intermediate calculations to the nearest dollar amount