Explain how to price a bond issuance. If Mark Industries issues $2,000,000 of 10 year bonds on Jan. 1st, 2023. They have a coupon or stated rate of 6% paying semi-annual interest on 6-30 and 12-31. The market rate of interest is 8%. What is the price of the bonds? What is the 1/1/2023 journal entry?