On January 1, 2021, Skysong Co. issued ten-year bonds with a face value of $4,400,000 and a stated interest rate of 10%, payable semiannually on June 30 and December 31 . The bonds were sold to yield 12%. Table values are: Calculate the issue price of the bonds. Issue price of bond $ Without prejudice to your solution in part (a), assume that the issue price was $3,889,600. Prepare the amortization table for 2021, assuming that amortization is recorded on interest payment dates using the effective-interest method