On January 1, the company issued $82,000 face value, 6%, 9 year bonds that pay interest semi-annually on July 1 and January 1. Determine the issue price of the bonds the market yield is 10% Present Value of $1 Periods 3 5 % 10% 0.708 OGS0 20424 0.587 0 416 0 350 0.100 Present Value of Annuity of $1 Periods 3% 5% 77867 .100 13 13.754 11.60 10.128 .201 $62,109 ooo $63,102 $91,627 $63,625