On 1/1/2022 Big Sky Inc., issued $40,000,000,6% bonds due 12/31/2024. The coupon payments (i.e., 3% semi-annual.) paid on June 30th \& Dec 31st. At the time of issue, the stated market rate for similar bond issues was 3%, (i.e., 1.5% semi-annual.) a) Calculate the issue price (present value) of the bond proceeds. (round to nearest dollar). (Show and label your work). b) Complete the bond amortization table below. (use EXCEL \& round to the nearest dollar) There will be a rounding error