On March 1, 2013, Beauteous Company issued 5,000 of 1,000 face value bonds at 110 plus accrued interest. The entity paid bond issue cost of P300,000. The bonds were dated November 1, 2012, mature on November 1, 2022, and bear interest at 12% payable semiannually on May 1 and November 1. What net amount was received from the bond issuance on March 1, 2013? a. 5,700,000 b. 5,200,000 c. 5,400,000 d. 5,500,000