Regina Aerospace Inc. raised $ 5 comma 025 comma 140 by selling $ 5 comma 000 comma 000 of six-year, 10% bonds dated January 1, 2023. Regina used part of the proceeds to pay its investment bank's fee of $ 100 comma 000 and related legal and accounting fees of $ 300 comma 000. Interest is payable on June 30 and December 31 each year. Regina can call the bonds on January 1, 2026, at 102. The company exercises this privilege, redeeming 60% of the bonds on the call date and retiring them. The company's year-end date is December 31