Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2015, the company issues $1,900,000 of 9% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year..

if the market interest rate is 9%, the bonds will issue at $1,900,000. Record the bond issue on January 1, 2015, and the first two semiannual interest payments on June 30, 2015, and December 31, 2015.

If the market interest rate is 10%, the bonds will issue at $1,753,962. Record the bond issue on January 1, 2015, and the first two semiannual interest payments on June 30, 2015, and December 31, 2015

If the market interest rate is 9%, the bonds will issue at $1,900,000. Record the bond issue on January 1, 2015, and the first two semiannual interest payments on June 30, 2015, and December 31, 2015