On January $1,2023,$ Sheridan Corp. issued eight$-$year, $3\%$ bonds with a face value of $$636000,$ with interest payable semi$-$annually on

June $30$ and December $31.$ The bonds were sold to yield $4\%.$ Table values are:

The issue price of the bonds is

$$635978.$

$$592542.$

$$604677.$

$$635746.$