Everhart Company issues $25,000,000, 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? 2.5% 5.0% 8.0% Present value of a single sum for 5 periods 88385 86261 .78353 .74726 Present value of a single sum for 10 periods 78120 .74409 81391 55839 Present value of an annuity for 5 periods 4.84583 4.57971 4.32948 4.21236 Present value of an annuity for 10 periods 8.75206 8.53020 7.72173 7.38009 O $25,000,000 O $26.082.470 O $28.094.045 O $26,086,540