On January 1, 20X4, GFF Inc. issued (sold) $100,000 of 6% bonds that mature in five years. The bonds pay interest semi-annually on June 30 and December 31. The market rate of interest at time of issuance was 5%. How much cash did GFF Inc. receive from the sale of the bonds, rounded to the nearest dollar?

a) $ 84,557

b) $102,323

c) $104,376

d) $130,632

answer- 100,000 x 0.7812 = 78,120

100,000 x 3% (6%/2) = 3,000

3,000 x 8.7521 = 26,256

78,120 + 26,256 = 104,376

My question is from where 0.7812 and 8.7521 came from?