C Required information [The following information applies to the questions displayed below.) On January 1, 2021. Wild Rapids Water Park issues $40.4 million of 9% bonds to finance expansion. The bonds are due in 20 years, with interest payable semiannually on June 30 and December 31 each year. 3-a. If the market rate is 10%, calculate the issue price. (FV of $1 PV of $1 EVA of $1 and PVA of $1) (Use appropriate factor(s) from the tables provided. Do not round interest rate factors. Enter your answers in dollars not in millions. Round Market interest rate to 1 decimal place. Round your final answers to the nearest whole dollar.) Amount 40,400,000 S Bond Characteristics Face amount Interest payment Periods to maturity Market interest rate Issue price 3-b. The bonds will issue at O A Discount O A Premium Face amount o 78F Partly sunny o ir