13 . On January 1 , 2009 , Sweet Company purchased 5 -year bonds with face value of P8 0 0 0 0 0 and stated interest of 10% per year payable semi-annually January I and July 1 . The bonds acquired to yield 8% . What is the purchase price of the bonds ? ( a ) P 7 382 400 ( b ) P 8 617 , 600 ( C ) P 8 648, 800 ( d ) P 7 351 200 C