2- On January 1, 2011, HEBRON Co, issued ten-year bonds with a face value of $100,000 and a stated interest rate of 9%, payable annually December 31. The bonds were sold to yield 6%. (6marks) a) Calculate the issue price of the bonds. b) Prepare the amortization table for 2011 and 2012. c) Prepare the journal entry required On January 1, 2011 and December 31, 2011