The Bradford Company issued 10% bonds, dated January 1, with a face amount of $80 million on January 1, 2018, The bonds mature on December 31, 2027 (10 years). For bonds of similar risk and maturity, the market yield is 12%. Interest is paid semiannually on June 30 and December 31. (EV of $1. provided.) 1. PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables Required 1. Determine the price of the bonds at January 1, 2018 2. to 4. Prepare the journal entry to record their issuance by The Bradford Company on January 1, 2018, interest on June 30, 2018 and interest on December 31, 2018 (at the effective rate). Complete this question by entering your answers in the tabs below. Show less Req 1 Req 2 to 4 Determine the price of the bonds at January 1, 2018. (Enter your answers in whole dollars.)