(1) Two different bond issuances are listed here with interest payments made semiannually: Bond Face Value Stated Interest Rate Effective Interest Rate Term A $100,000 6% 8% 10yrs B $100,000 9% 6% 10yrs a. Compute the proceeds of each bond issuance. (Remember that interest rates provided are annual rates.) b. For each bond, indicate whether the balance sheet value of the bond liability will increase, decrease, or remain constant over the life of the bond. c. For each bond, indicate whether the interest expense recognized each period will increase, decrease, or remain constant over the life of the bond. (2) Tincup Corp. issued 100 five-year bonds on July 1, 2015. The interest payments are due semiannually (Dec 31 and June 30) at an annual rate of 8 percent. The effective interest rate on the bonds is 6 percent. The face value of each bond is $1,000. a. Prepare the journal entry that would be recorded on July 1, 2015, when the bonds are issued. b. Prepare the journal entry that would be recorded on December 31, 2015. c. Compute the balance sheet value of the bond liability of December 31, 2015 d. What is the present value of the bond's