3) On January 1, 2025, Pepper Co. issued ten-year bonds with a face value of $5,000,000 and a stated interest rate of 10%, payable semiannually on June 30 and December 31 . The bonds were sold to yield 12%. Table values are: Calculate the issue price of the bonds. Prepare the amortization table for 2025 , assuming that amortization is recorded on interest payment dates ing the effective-interest method