On January 1 2020, sheld co issued a 10 year bond with a $100000 maturity value and an annual coupon rate of 6%. Interest is paid june 30 and december 31. The annual market rate is issuarance was 4%. Following are select discount factors from present value tables PV of single amount 0.673 for N=20 and R=2%, 0.554 for N20 and R=3% PV of ordinary annuity 16.351 for N20 and R2% 14.877 for N =20 and R=3%