Assume that on January 1, 2011, Weber Company issues bonds with a face value of $300,000 that pay 10 percent interest, semiannually (5 percent per period) and mature in 10 years. Assume that the market interest rate at the date of issuance is 8 percent (4 percent per semiannual period). Compute the price of the bond. Record the journal entry for the bond issuance on January 1, 201