== Everhart Company issues $1,000,000, 6%, 5-year bonds dated January 1, 2020 on January 1, 2020. The bonds pay interest semiannually on June 30 and December 31. The bonds are issued to yield 5%. What are the proceeds from the bond issue? Present value of a single sum for 5 periods Present value of a single sum for 10 periods. Present value of an annuity for 5 periods Present value of an annuity for 10 periods 5.0% 6.0% .78353 .74726 2.5% .88385 3.0% .86261 78120 .74409 .61391 .55839 4.64583 4.57971 4.32948 4.21236 8.75206 8.53020 7.72173 7.36009