Downing Company issues $$5,000,000,5\%,5-$year bonds dated on January $1,2024.$ The bonds pay interest semiannually on June $30$ and December $31.$ The bonds are issued to yield $6\%.$

$\backslash$table$[[,2\mathrm{.}5\%,3\mathrm{.}0\%,5\mathrm{.}0\%,6\mathrm{.}0\%$