Q3.(20 marks) On January 1, 2018, bonds with a face value of $96,000 were issued. The bonds mature on January 1, 2028. The face interest rate is 8% annually. The bonds pay interest semiannually on July 1 and January 1. The market rate of interest is 10% annually. What is the market price of the bonds? Prepare the amortization table for the first three payments. Also show the adjusting entry on December 31, 2018 (Round your final answer to the nearest dollar)