Citywide Company issues bonds with a par value of $$73,000.$ The bonds mature in five years and pay $8\%$ annual interest in semiannual

payments. The annual market rate for the bonds is $6\%($Table B$\mathrm{.}1.$ Table B$\mathrm{.}2.$ Table B$\mathrm{.}3.$ and Table B$\mathrm{.}4)($Use appropriate factor$($s$)$ from

the tables provided.$)$

Compute the price of the bonds as of their issue date.

Prepare the journal entry to record the bonds' issuance.

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Required $2$

Compute the price of the bonds as of their issue date. $($Round intermediate calculations to the nearest dollar amount.$)$