5 The face value of a bond is 372.000, its stated rates and the term of the bond is five years. The bond pays Interest semiannually. At the time of issue, the market rate is 8%. Determine the present value of the bonds at issuance Present was of 1 4% 5% 6% 0.822 0.784 0.747 0.713 0.681 6 0.790 0.746 0.705 0.666 0.630 7 0.760 0.711 0665 0.623 0.583 8 0.731 0.677 0627 0.582 0.540 9 0.7030.545 0.592 0.544 0.500 O A $72.000 OB. 551.560 OC. 569.112 OD. $20.440 Presentave ordinary 45 5% 8% 5 4452 4329421241003993 6 5242 5076 4.917 4.767 4623 7 6.0025.786 5582 5.389 5206 8 6.733 66536210 5.971 5747 9 7.435 71086802 6.515 6247 10 8.111 7722736070246.710 O A 572.000 OB. 551.560 OC 169.112 OD 120.410