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(a) Prepare all necessary journal entries to record the issuance of the bonds and bond interest expense for 2014, assuming the bond sold at 102. (b) Prepare journal entries as in part (a) assuming g the bonds sold at 98. (c ) Show the balance sheet presentation for the bond issue at December 31, 2014, using (1) the 102 selling price, and then (2) the 98 selling price NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" . P10-10A Prepare journal entries to record issuance of bonds, payment of interest, and amortization of bond discount using effective interest method. On January 1, 2014, Lock Corporation issued $1,800,000 face value, 10 -year bonds at This price resulted in an effective-interest rate of 5% $1,667,518 6% on the bonds. Lock uses the effective-interest method to amortize bond premium or