Use straight-line depreciation and prepare the journal entry to depreciate the leased asset at the end of year1. Assume zero salvage value and a five-year for the office equipment. systems issues bonds dated January 1, 2015, that pay interest semiannually on June 30 and December 31. The bends have a dollar 90,000 par value and an contract rate of 12 percentage, and they mature in five years. For each of the following three separate situations, (a) determine the bonds' issue price on January 1, 2015, and (b) prepare the journal entry to record their issuance. The market rate at the date of issuance is 10. percentage The market rate at the date of issuance is 12 percentage. The market rate at the date of issuance is 11 percentage