On April 15, 2009, Melissa purchased $30,000 of Verbecke Co.'s 12%, 20-year bonds at face amount. Verbecke Co. has paid interest due on the bonds regularly. On April 15, 2013, market interest rates had risen to 14% and Melissa is considering selling the bonds. a. Using the present value tables in Chapter 6 of the textbook, calculate the market value of Melissa's bonds on April 15, 2013. b. How would any premium or discount be accounted for over the remaining term of the bonds