company A Issues 1,0, ooo face value bond wuth a coupon rote ot 4% The Market rate at the tive of issue is 5% The bond matures m 4 years and pays Ta-terest semi- anually Now after the first yr, assur e tha mkt rate of imoest 1 how 6% Prepare the jounal extres for the frst yr. (Fair Valua through iut hioma)