Spiller Corp plans to issue 6%, 10-year, $440,000 par value bonds payable that pay interest semiannually on June 30 and December 31. The bonds are dated December 31, 2019, and are issued on that date (PV of $1. FV of $1. PVA of $1. and FVA of $1) (Use appropriate factor(s) from the tables provided. Round your "Table value to 4 decimal places and final answers to nearest whole dollar.) If the market rate of interest for the bonds is 4% on the date of issue, what will be the total cash proceeds from the bond issue? Table Values are Based on: 20 2% Cash Flow Table Value Amount Present Value Present (maturity) value Interest (annuity) Total cash proceeds