$30,2013,$ LIBOR averaged $\backslash (3\mathrm{.}7\backslash \%\backslash )$ during the six$-$month period. The estimated fair value of the swap to Marshall increased $\backslash (\backslash$$ $150,000\backslash )$ on June $30,2013,$ and the fair value of the debt is $\backslash (\backslash$$ $2,150,000\backslash ).$ a$.$ Prepare the journal entries made by Marshall on January $1$ and June $30$ in connection with the debt issuance, the periodic interest, and value changes in the swap and debt. Did market interest rates increase or decrease during this period? How do you know? OThe market interest rates decreased, since the present value of the debt decreased. OThe market interest rates increased, since the present value of the debt increased. OThe market interest rates decreased, since the present value of the debt increased. OThe market interest rates increased, since the present value of the debt decreased. Marshall recognizes a on the swap which is recorded in