Required information $[$The following information applies to the questions displayed below.$]$ On January $1,2021,$ Frontier World issues $\backslash (\backslash$$ $39\mathrm{.}0\backslash )$ million of $\backslash (7\backslash \%\backslash )$ bonds, due in $10$ years, with interest payable semiannually on June $30$ and December $31$ each year. The proceeds will be used to build a new ride that combines a roller coaster, a water ride, a dark tunnel, and the great smell of outdoor barbeque, all in one ride. $/$r$/$n $3-$a$.$ If the market rate is $\backslash (8\backslash \%\backslash ),$ calculate the issue price. $($FV of $\backslash (\backslash$$ $1,$ P V $\backslash )$ of $\backslash (\backslash$$ $1,$ F V A $\backslash )$ of $\backslash (\backslash$$ $1\backslash ),$ and $\backslash ($ P V A $\backslash )$ of $\backslash (\backslash$$ $1\backslash ))($Use appropriate factor$($s$)$ from the tables provided. Do not round interest rate factors. Enter your answers in dollars not in millions. Round "Market interest rate" to $1$ decimal place. Round your final answers to the nearest whole dollar.$)3-$b$.$ The bonds will issue at A Discount A Premium Face amount