Problem 14-1A Calculating bond prices and recording issuance with journal entries LO3, 5,6 Queen Energy inc. issued bonds on Jaruary 1, 2020, that pay interest semiannually on June 30 and December 31. The Dar value of the bonds is $200.000 , the annual contract rate is 12% , and the bonds mature in 10 years. (Use IABLF MA1 and (Use nppropriate factor(s) from the tobles provided.) Required: a. For each of these three situations, determine the issue price of the bonds, (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) b. For each of these three sitaations. prepare the joumal entry that would record the issuance, assuming the market interest rate at the date of issuance was (1) 10\%. (2) 1206. (3) 148. (Use PV tables in determining the issue price of the bonds. Do not round intermediate calculations, Round the final answers to the nearest whole dollar.) 3. Recard issannce of bond payable at 14% market interest, rate