Please explain!

A company issued 5% 20-year bonds with a face amount of $170,000. The market yield for bonds of similar risk and maturity is 7 What is the debit to cash for the bond proceeds? Interest is paid annually Here are the PV and PVA factors PV i 5%, 20 periods 37689 | PVA i-596, 20 periods | PV 1-796, 20 periods | PVA -7%, 20 periods 12.46221 25842 10.59401 stion 6 0.2 out of 0.2 points Ava, Inc., issued 8% bonds, dated January 1 with a face amount of $202,900 on January 1 2016 for an issue price of 89 The bonds mature on December 31 (10 years). For bonds of similar risk and maturity the market yield is 10%. mterest is paid annually on December 31 . 2025 What is the carrying value of the bond on December 31,2016