how do i calculate the selling price of the bond and work this out out. please show calculations as much as possible with explantion. the 2attach spreadsheets are the tables provided to solve this problem

. nouvu 15 useu - not the direct method); the company issued $125,000 10-year, 6% bonds on July 1; the bonds pay interest semiannually on January 1 and July 1, and the effective interest rate method is used to amortize the bonds; the market rate of interest was 5% on the day of issuance (Use CH14 - Table 2 and CH14 - Table 4, posted on D2L wit the chapter 14 materials, when present value tables are required.); on December 1, the company invested in one debt security investment, which it still held on December 31 and is classified as an available-for-sale security - the investment was (a) purchased for $150,000; (b) has an annual interest rate of 4%; (e) pays interest every March 31 and (d) has increased in value since its purchase (round any required balances to the nearest whole number); TABLE 2 Present Value of $1 PV = $1 20.0% 9.0 10.0 11.0% 12.0% 0.91703 0.90909090090 0.89286 0.84168 0.82645 0.81162 0.79719 0.77218 0.75131 0.73119 0.71178 0.7064 063301 0.65873 0.63552 0.64993 0.62092 0.59345 0.5670 0.59627 0.56447 0.53464 0.50643 0.54703 0.51316 0.48166 0.45235 0.50187 0.46651 0.43393 0.40388 0.46043 042410 0.39092 0.36061 0.42241 0.38554 0.35218 0.32197 0.83333 0.9444 0.57870 0.48225 0.40188 0.33490 0.27908 0.23257 0.19381 0.16151 M 1.0% 1.5% 20% 2.39 3.0 3.5 4.0 45% 5.0% 5.5 6.0 7.00 8.0 1 0.99010 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93456 0.92593 2 0.98030 0.97066 0.96117 0.95181 0.04260 0.93351 0.92456 0.91573 0.90703 0.89845 0.19000 0.87344 0.85734 3 0.97059 0.95682 0.9232 0.92860 0.91514 0.90194 0.88900 0.87630 0.86384 0.85161 0.83962 0.81630 0.79383 4 0.96093 0.94218 0.92385 0.90505 0.000 0.87144 0.85480 0.33856 0.82270 0.80722 0.79209 0.76290 0.73503 S 0.95147 0.92026 0.90573 0.88385 0.36261 0.54197 0.82193 0.80245 0.7835) 0.76513 0.74726 0.71290 0.66058 6 0.94205 0.91454 0.36797 0.86230 0.63748 0.81350 0.79031 0.76790 0.74622 0.72525 0.7049 0.66634 0.63017 7 0.93272 0.90100 0.87056 0.84127 0.81309 0.78500 0.75992 0.73483 0.71068 0.68744 0.50 0.62275 0.58340 8 0.92348 0.88771 0.85349 0.82075 0.78941 0.75041 0.73069 0.70319 0.67684 0.65160 0.62741 0.58201 0.54027 9 0.91434 0.57450 0.03676 0.80073 0.76642 0.73373 0.70259 0.67290 0.64461 0.61763 0.59190 0.54393 0.50025 10 0.90529 0.86167 0.62035 0.78120 0.74409 0.70892 0.67556 0.64393 0.61391 0.58543 0.55639 0.50835 0.46319 11 0.89632 0.84893 0.80426 0.76214 0.72242 0.68495 0.64958 0.61620 0.58468 0.55491 0.52679 0.47509 0.42888 12 0.88745 0.83639 0.78849 0.74356 0.70138 0.66178 0.62460 0.58966 0.55664 0.52598 0.49697 0.44401 0.39711 13 0.87866 0.82403 0.77303 0.72542 0.66095 0.63940 0.60057 0.56427 0.53032 0.49856 0.46664 041498 0.36770 14 0.86996 0.81185 0.75788 0.70773 0.66112 0.61778 0.57748 0.53997 0.50507 0.47257 044230 0.38782 0.34046 15 0.86135 0.79985 0.74301 0.69047 0.64186 0.59680 0.55526 0.51672 0.48102 0.44793 0.41727 0.36245 0.31524 16 0.85282 0.78803 0.72845 0.67362 0.62317 0.57671 0.53391 0.49447 0.45811 0.42458 0.39345 0.33073 0.29109 17 0.84438 0.77639 0.71416 0.65720 0.60502 0.55720 0.51337 0.47318 0.43630 0.40245 0.37136 0.31657 0.27027 18 0.03602 0.76091 0.70016 0.64117 0.58739 0.53836 0.40363 0.45280 0.41552 0.38147 0.35034 0.29586 0.25025 19 0.82774 0.75361 0.68643 0.62553 0.57029 0.52016 0.47464 0.43330 0.39573 0.36158 0.33051 0.27651 0.23171 20 0.81954 0.74267 0.67297 0.61027 0.5538 0.50257 0.456.39 0.41464 0.37689 0.34273 0.31180 0.25842 0.21455 21 0.81143 0.73150 0.65978 0.59539 0.53755 0.48557 0.43883 0.396.79 0.35894 0.32486 0.29416 0.24151 0.1966 24 0.78757 0.69954 0.62172 0.55288 0.40193 0.43796 0.39012 0.34770 0.31007 0.27666 0.24898 0.19715 0.15770 25 0.77977 0.66921 0.60953 0.53039 047761 0.42315 0.37512 0.33273 0.29530 0.26223 0.233000.18425 0.14602 28 0.75684 0.65910 0.57437 0.500 0.437000 30165 0.33348 0.29157 0.25509 0.22332 0.19563 0.15040 0.11501 2 0.74934 0.64936 0.56311 0.4 0.4205 MBT 0.32065 0.27902 0.24295 0.21168 0.18456 0.14056 0.10733 30 0.74192 0. 6 6 0.55207 0.47674 0.41199 0.35628 0.306.32 0.26700 0.23138 0.20054 0.17411 0.13137 0.09938 31 0.73458 0.63031 0.54125 0.46511 0.0002 0.34423 0.29646 0.25550 0.22036 0.19018 0.16425 0.12277 0.09202 40 0.67165 0.55126 0.45289 0.37243 0.30056 0.25257 0.20629 0.17193 0.14205 0.11746 0.09722 0.06678 0.01603 0.13459 0.11216 0.09346 0.07789 0.06491 0.38753 0.35049 0.31728 0.28748 0.35553 0.31863 0.28584 0.25668 0.32618 0.20966 0.25751 0.22917 0.29025 0.26333 0.23199 0.20462 0.27454 0.23939 0.20900 0.18270 0.25187 0.21763 0.18829 0.16312 16912 0.23107 0.19784 0.16963 0.14554 0.21199 0.17986 0.15282 0.13004 0.19449 0.16351 0.13788 0.11611 0.17843 0.14854 0.12403 0.10357 0.16370 0.13513 0.11174 0.09256 0.12540 0.10153 0.08170 0.6588 0.11597 0.00230 0.07361 0.05882 0.000 0.00034 0.05382 0.04187 0.08215 0.06.304 0.04542 0.03738 0.05409 0.04507 0.03756 0.02608 0.01048 0.00607 0.00506 0.07537 0.05731 0.00015 0.05210 0.00184 0.02209 0.04368 0.03330 0.03935 0.02980 0.0158 0.01075 0.00421 0.00351 0.00068 TABLE4 Present Value of an Ordinary Annuity of $1 PVA - M 1.0% 1.5% 2.00% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% 7.0% 0.0% 0.0% 0.0% 11.0% 12.0% 20.0% 1 0.99010 0.98522 0.98039 0.97561 0.97087 0.96618 0.96154 0.95694 0.95238 0.94787 0.94340 0.93458 0.92593 0.91743 0.90909 0.90090 0.89286 0.83333 2 1.97040 1.95588 1.94156 1.92742 1.91347 1.89969 1.88609 1.87267 1.85941 1.84632 1.83339 1.80802 1.78326 1.75911 1.73554 1.71252 1.2005 1.52778 3 2.94099 2.91220 2.88388 2.85602 2.82861 2.80164 2.77509 2.74896 2.72325 2.69793 2.67301 2.62432 2.57710 2.53129 2.48685 2.44371 2.40183 2.10648 4 3.90197 3.85438 3.80773 3.76197 3.71710 3.67308 3.62990 3.58753 3.54595 3.50515 3.46511 3.38721 3.31213 3.23972 3.16987 3.10245 3.03735 2.58873 5 4.85343 4.78264 4.71346 4.64563 4.57971 4.5155 4.45182 4.38998 4.32948 4.27028 421236 4.10020 3.99271 3.88965 3.79079 3.69590 3.60478 2.99061 6 5.795485.69719 5.60143 5.50813 5.41719 5.32855 5.24214 5.157875.07569 4.99553 4.91732 4.76654 4.62288 4.48592 4.35526 4.23054 4.11141 3.32551 7 6.72810 6.59821 6.47199 6.34939 6.23028 6.11454 6.00205 5.89270 5.78637 5.68297 5.58238 5.38929 5.20637 5.03295 4.86842 4.71220 4.56376 3.60459 8 7.65168 7.48593 7.32548 7.170147.01969 6.87396 6.73274 6.59589 6.46321 6.33457 6.20979 5.97130 5.746645.53482 5.33495 5.14612 4.96764 3.83716 9 8.56602 8.30052 8.162247.97087 7.78611 760789 7.43533 7.26879 7.10782 6,95220 6.80169 6.51523 6.24689 5.99525 5.75902 5.53705 5.32825 4.03097 10 9.47130 9.22218 8.98250 8.75206 8.53020 8.31661 8.11090 7.91272 7.72173 7.53763 7.36009 7.02358 6.71008 641766 6.14457 5.80923 5.65022 4.19247 11 10.36763 10.07112 9.70665 9.51421 9.252629.00155 8.76048 8.52092 8.30641 8.09254 7.88687 7.49867 7.13096 6.80519 6.49506 6.20052 5.93770 4.32706 12 11.25508 10.90751 10.57534 10.25776 9.95400 9.66333 9.38507 9.11858 8.86325 8.61852 8.38384 7.94269 7.53608 7.16073 6.81369 6.49236 6.19437 4.43922 13 12.13374 11.73153 11.34837 10.98319 10.63496 10.30274 9.98565 9.68285 9.39357 9.11708 8.85268 8.35765 7.90378 7.48690 7.10325 6.74987 6.42355 4.53268 14 13.00370 12.54338 1210625 11.69091 11.29607 10.92052 10.56312 10.22283 9.89864 9.58965 9.294988.745478.24424 7.76615 7.36669 6.98187 6.62817 4.61057 15 13.86505 13.34323 12.84926 12.36138 11.93794 11.51741 11.11839 10.73955 10.37966 10.03758 9.71225 9.10791 8.55048 8.06000 7.60608 7.19087 6.81086 4.67547 16 14.71787 14.13126 13.57771 13.05500 12.56110 12.09412 11.65230 11.23402 10.83777 10.46216 10.10590 9.446658.85137 8.31256 7.82371 7.37916 697399 4.72956 17 15.56225 14.90765 14.29187 13.71220 13.16612 12.65132 12.16567 11.70719 11.27407 10.86461 10.47726 9.76322 9.121648.54363 8.02155 7.54879 7.11963 4.77463 18 16.39827 15.67256 14.99203 14.35336 13.75351 13.18968 12.65930 12.15999 11.68959 11.24607 10.82760 10.05909 9.37189 8.75563 8.20141 7.70162 7.24967 4.81219 19 17.22601 16.42617 15.67846 14.97889 14.32380 13.70984 13.13394 12.59329 12.08532 11.60765 11.15812 10.33560 9.60360 8.95011 8.36492 7.839297.36578 4.84350 20 18.04555 17.16864 16.35143 15.58916 14.87747 14.21240 13.59033 13.00794 12.46221 11.95038 11.46992 10.59401 9.81815 9.12855 8.51356 7.96333 7.46944 4.86958 21 18.85698 17.90014 17.01121 16.18455 15.41502 14.69797 14.02916 13.40472 12.82115 12.27524 11.76408 10.83553 10.01680 9.29224 8.64860 8.07507 7.56200 4.89132 25 22.02316 20.71961 19.52346 18.42438 1741315 16.48151 15.62208 14.82821 14.09394 13.41393 12.78336 11.65358 10.67478 9.82258 9.07704 8.42174 7.84314 4.94759 30 25.80771 24.01584 22.39646 20.93029 19.80044 18.39205 17.29203 16.28889 15.37245 14.53375 13.76483 12.40904 11.25778 10.27365 9.42091 8.69378 8.055184.976 40 32.83460 20.01585 27.35548 25.10278 23.11477 21.35507 19.79277 18.40158 17.15909 16.04612 15.046.30 13.33171 11.92461 10.75736 9.77905 8.95105 8.20378 4.99660