Problem $14-7$AA Computing bond price and recording issuance LO C$2$ Hartford Research issues bonds dated January $1$ that pay interest semiannually on June $30$ and December $31.$ The bonds have a $23,000$ par value and an annual contract rate of $8\%,$ and they mature in $10$ years. $($Table B$\mathrm{.}1,$ Table B$\mathrm{.}2,$ Table B$\mathrm{.}3,$ and Table B$\mathrm{.}4)($Use appropriate factor$($s$)$ from the tables provided. Round all table values to $4$ decimal places, and use the rounded table values in calculations.$)$ Required: Consider each separate situation. $1.$ The market rate at the date of issuance is $6\%.($a$)$ Complete the below table to determine the bonds' issue price on January $1.($b$)$ Prepare the journal entry to record their issuance. $2.$ The market rate at the date of issuance is $8\%.($a$)$ Complete the below table to determine the bonds' issue price on January $1.($b$)$ Prepare the journal entry to record their issuance. $3.$ The market rate at the date of issuance is $10\%.($a$)$ Complete the below table to determine the bonds' issue price on January $1.($b$)$ Prepare the journal entry to record their issuance. Complete this question by entering your answers in the tabs below. Complete the below table to determine the bonds' issue price on January $1$ if t $/$r$/$n repare the journal entry to record their issuance, if the market rate at the date of issuance is $6\%.$ Journal entry worksheet Record the issue of bonds with a par value of $ $23,000$ on January $1.$ Assume that the market rate of interest at the date of issue is $6\%.$ Note: Enter debits before credits. $/$r$/$n Complete the below table to determine the bonds' issue price on January $/$r$/$n Journal entry worksheet Record the issue of bonds with a par value of $ $23,000$ on January $1.$ Assume that the market rate of interest at the date of issue is $8\%.$ Note: Enter debits before credits. $/$r$/$n Complete this question by entering your answers in the tabs below. Complete the below table to determine the bonds' issue price on January $1$ if the m $/$r$/$n Journal entry worksheet Record the issue of bonds with a par value of $ $23,000$ on January $1.$ Assume that the market rate of interest at the date of issue is $10\%.$ Note: Enter debits before credits.