On January 1, 2019, H Company issues bonds with a face value of $200,000 that pay 12% interest semiannually and mature in 5 years. The market interest rate at the date of issuance is 10%. What is the issue price of the bond? ***Present value of 1 (n=10, i = C.05) = 0.613913; ***Present value of ordinary annuity of 1 (n=10, i = 0.05) = 7.721735 O $200,000.00 $184,557.18 O $215,442.82 $197,656.32