Bramble Corporation issued a $52,000, 5-year, 5% note to Jernigan Corp. on January 1, 2023, and received a piece of equipment that normally sells for $42,144. The note requires annual interest payments each December 31. The market interest rate for a note of similar risk is 10%.Using1.factor table 2.a financial calculator, or 3.Excel function PV, calculate the issue price of the bonds.