E10-9 Computing the Issue Price of a Bond with Analysis of Net Earnings and Cash Flow Effects LO10-3, 108 Imai Company issued a $1.400 million bond that matures in five years. The bond has a 5 percent coupon rate. When the bond was issued, the market rate was 4 percent. The bond pays interest twice per year, on June 30 and December 31 . Use Table 9C, Table 9C.2 Required: 1. Record the issuance of the bond on June 30. (Round time value factor to 4 decimal places. Enter your answers in dollars not in millions. Round intermediate and final answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Pr TABLE 9C2 Present Value of Anouty of $1,p=[11/1+77/