Question 2 On January 1, 20X1, Manan company issued $404,000 of 8-year, 4.6% (annual rate) coupon bonds, with interest of 2.3% to be paid semi-annually on June 30 and December 31. The market interest rate (yield to maturity) on the bond issuance date was 5.2% per year. The company uses a contra-liability account to record and track bond discounts and a liability account to record and track bond premiums. (For your answers below, it is OK to round the numbers to the nearest dollar.) a) Calculate the bond's issue price. (You can use Excel or Google Sheet or a financial calculator.) Bond issue price (in dollars)