The Bradiord Company issued 10\% bonds, dated January 1, with a foce amount of $94 million on January 1, 2021. The bonds mature on December 31, 2030 (10 years). For bonds of similar tisk and maturity, the market yield is 12%. Interest is paid semiannually on June 30 and December 31. (EV of S1, PV of \$1. EVA of S1. PVA of \$1. EVAD of S1 and PVAD of \$1) Required: 1. Determine the price of the bonds at January 1, 2021. 2. to 4. Prepare the journal entries to record their issuance by The Bradford Company on January 1, 2021, interest on June 30, 2021 and interest on December 31,2021 (at the effective rate). Complete this question by entering your answers in the tabs below. Determine the peice of the bonds at January 1, 2021. (Enter your answer whole dolars.)