On January 1, 2016, Jason Company issued $4.0 million of 10-year bonds at a 12% coupon interest rate to be paid annually. The following present value factors have been provided: Time Period 10 10 10 Interest 12% 10% 14% PV of $1 0.322 0.386 0.270 PV of a $1 Annuity 5.650 6145 5.216 what was the issuance price of the bonds if the market rate of interest was 10%? O $4,536,100 O $4,000,000 $4,493,600 $4,211,100o