https://www.chegg.com/homework-help/questions-and-answers/harrison-ltd-issued-4-000-000-bonds-payable-30-april-20x0-bonds-due-30-april-20x8-bear-int-q43932778?trackid=56eb8e7046f7&strackid=2e027110d39f

Please see this question. I would like to know how the solution was found for 4(b), the fair value calculation. I cannot figure out how 2.3350 was used, that number is not present in any PV or FV tables.