Viking Voyager specializes in the design and production of replica Viking boats. On January 1 2012 the company issues $2000000 of 8% bonds due in 10 years with interest payable semiannually on June 30 and December 31 each year.REQUIREDIf the market interest rate is 8% the bonds will issue at $2000000. Record (journal entries) the bond issue on January 1 2012 and the first two semiannual interest payments on June 30 2012 and December 31 2012If the market interest rate is 9% the bonds will issue at $1869921. Record(journal entries)the bond issue on January 1 2012 and the first two semiannual interest payments on June 30 2012 and December 31 2012.If the market interest rate is 7% the bonds will issue at $2142124. Record(journal entries)the bond issue on January 1 2012 and the first two semiannual interest payments on June 30 2012 and December 31 2012.Please show work so i can understand how to do it thanks.