Wildhorse Ltd. issued $405,000 of 5%,5-year bonds on January 1,2024 . Interest is payable semi-annually. Calculate the price of the bond assuming the market rate of interest is: (a) 4%, (b) 5\%, and (c) 6\%. (For calculation purposes, use 5 decimal places as displayed in the factor table provided. Round final answers to 0 decimal places, e.g. 5,275.) Click here to view the factor table. Present Value of 1 Click here to view the factor table. Present Value of an Annuity of 1 (a) Market interest rate 4%$ (b) Market interest rate 5%$ (c) Market interest rate 6\% \$ Prepare the journal entry to record the issuance of the bond assuming the market rate of interest is: (a) 4%, (b) 5%, and (c) 6%. (List a debit entries before credit entries. Credit account titles are automatically indented when the amount is entered . Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round final answers to 0 decimal places, e.g. 5,275.)