On January 1, 2021, Ithaca Corp. purchases Cortland Inc. bonds that have a face value of $280,000. The Cortland bonds have a stated interest rate of 5%. Interest is paid semiannually on June 30 and December 31, and the bonds mature in 10 years. For bonds of similar risk and maturity, the market yield on particular dates is as follows: (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.): January 1, 2021 6.08 June 30, 2021 7.0% December 31, 2021 8.0%