Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2018, the company issues $2,300,000 of 8% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year.

A. If the market interest rate is 8%, the bonds will issue at $2,300,000. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.

B. If the market interest rate is 9%, the bonds will issue at $2,150,409. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.

C.If the market interest rate is 7%, the bonds will issue at $2,463,443. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.