On January 1, 2019, Jason Company issued $5 23 million of 10-year bonds at a 10% coupon interest rate to be paid annually. The following present value factors have been provided: 20 Tine Period 10 10 Interest 10% PV of a $1 Annuity 6.140 6.710 5.650 PV of $1 0.386 0.463 0.322 8% 10 12% Calculate the issuance price of the market rate of interest was 10% Calculate the issuance price if the market rate of interest was 10% Multiple Choice 56 $5.930,820 $5,230,000 $4.973,730 $4,639,010