apter 10 Quiz (REG) On January 1 a company issues bonds dated January 1 with a par value of $330 000 The bonds mature in 3 years The contract rate is 7%, and interest is paid on June 30 and December 31 The market rate is 8%. Using the present value factors below, the issue (seling) price of the bonds is value of e.8163 6.8135 0.7938 0.7903 uity $1 37.8% 2.6243 S.3286 2.5771 5.2421 38.0% 64.0% $321345