Please explain to me step by step how to do this, I cannot figure it out. Thank you

Present Value of Bonds Payable; Premium

Moss Co. issued $440,000 of five-year, 12% bonds, with interest payable semiannually, at a market (effective) interest rate of 11%.

Determine the present value of the bonds payable, using the present value tables in Exhibit 5 and Exhibit 7. Round to the nearest dollar.

$____________

Exibit 5 and 7 Chart

eriods 5 0.95694 274896 10% 1999 1.73554 4% 0.96154 1.58509 5 4445182 13% 124 1.66810 236115 94 13 42 4.15568 1 84632 , 3.50515 4 99553 85 0.94340 11 2.67 301 3.46511 4212316 141 69/ 6.80169 1324 507569 578637 6.46321 72 7.72173 5 2 2.44371 3.10245 149 41 7% 093458 1.80802 262432 338721 410020 4.76654 5.38929 5.97130 6.51523 7454 12% 0.89286 1,69005 2.40183 535 3.60478 4.11141 56376 4 95754 5.65022 3.51723 3.99755 STED 55 5.89270 6,59589 22-26879 3.16987 3.79079 42592 4.86842 1349 5.75902 6.14457 6.73274 7:43 533 6.1190 5.48452 6 6.65610 7418883 6 ASPEE9 69 ESZESZ 5.14612 5.53705 4.79677 5.13160 5.42624 0