Paul Dirac & Associates began operations on 1/1/X1 by issuing a 3.00 year term (Bullet) bond with a par value of $2,400,000. The bond pays interest semi-annually. On the date of issuance, the annual coupon rate of the bond is 3.500% while the annual required rate of return in the debt capital markets (the discount rate) is 4.750%. Dirac assumes that he will earn $1,400,000 in cash revenues and incur cash operating expenses of 44.000% of revenues each 6 month period for the next 3.00 fiscal years. The corporate tax rate is assumed to be 21.00% Create an amortization table for the Bond. What is the Price of the bond? What is the Value of any discount or premium?