goth inc issued a group of bonds on january 1 2014 that pay interest semi annually on june 30 and december 31

Required
For each of these three situations,
(a) Determine the issue price of the bonds, and
(b) Show the journal entry that would record the issuance, assuming the market interest rate at the date of issuance was:
1. 8%
2. 10%
3. 12%