On January 1, 2021, Shirley Corporation purchased 10% bonds dated January 1, 2021, with a face amount of $25 million. The bonds mature in 2033 (0 years). For bonds of similar risk and maturity, the market yield is 12% Interest is paid semiannually on June 30 and December 31 (FV or S1. PV of S1, EVA of $1. PVA of S1, FVAD of St and PVAD 01 51 (Use appropriate factor(s) from the tables provided.) Required: Determine the price of the bonds at January 1, 2021. (Enter your answer in whole dollars.) Price of the bonds