PLEASE MAKE SURE ANSWER IS CORRECT. I'VE ALREADY ASKED THE SAME QUESTION AND ANSWER WAS INCORRECT. THANK YOU!

Please show how to calculate the FAIR VALUE column.

Face Value Stated Rate (Annual) Market Rate (PV) 1000000 9% 7% Bond Cash Interest Premium Amortized Date Received Revenue Amortized Cost 1/1/2019 X 1,052,486 1/1/2020 90,000 73,674 16,326 1,036,160 1/1/2021 90,000 72,531 17,469 1,018,691 1/1/2022 90,000 71,308 18,692 1,000,000 Fair Value 1,052,486 1,037,000 1,020,000 1,000,000