44. Matthew Company issued 10-year, 7% bonds (paying semiannual interest) with a par value of $100,000. The market rate of interest when the bonds were issued was 6%. Compute the price of the bonds when they were issued A) $107,360.70 B) $93,206.05 C) $107,441.25 D) $93,290.70 E) $107,018.80