On January 1,2019 , the Gill Company issued bonds with a par value of $200,000 with an initial issue date of January 1 , 2019. The bonds mature in 5 years and pay 6% annual interest in two semiannual payments (June 30 and December 31 ). On January 1, 2019, the market rate of interest was 8%. Use the present value tables in your text book on pages 960961 to help you with the answer. Provide you answers in the boxes provided in the response