6. On January 1,2013, Jason Company issued $5 million of 10 -year bonds at a 10% stated interest rate to be paid annually. What was the issuance price of the bonds if the market rate of interest was 8% ( 2 points ) ? A. $5,000,000. B. $5,670,000. C. $5,387,500. D. $5,712,500. 7. Eaton Company issued $5 million of bonds with a 10% stated rate of interest. When Eaton issued the bonds, the market rate of interest was 8%. Which of the following statements is incorrect? A) The bonds were issued at a premium. B) Annual interest expense will be less than the company's annual cash payments for interest. C) The book value of the bonds will decrease as the bond matures. D) The annual interest expense will increase if the effective-interest method of amortization is used