Help me what is the formula for the premium figures

Take me to the text On January 1, 2023, Bootic Inc. issued $2,688,000 worth of 5% redeemable bonds due in 12 years. At the time of issue, the market interest rate was 4% (interest is due annually). Calculate the discount or premium at which the bonds were issued. The company's year end is December 31. Do not enter dollar signs or commas in the input boxes. Round your answer to the nearest whole number. For bond calculations, use the PV tables at the end of Chapter 7 textbook or use a financial calculator. The bond is issued at a: Premium/Discount