Weaver Research Company issues bonds on January 1, 2008, that pay interest semiannually on June 30 and December 31. The bonds have a $120,000 par value, the annual contract rate is 12%, and the bonds mature in 15 years. Required For the following three separate situation, (1)determine the bonds issue price and (2) Prepare the journal entry to record their issuance. A. Market rate at the date of issuance is 10% B. Market rate at the date of issuance is 12% C. Market rate at the date of issuance is 14%