Temptation Vacations issues $42 million in bonds on January 1, 2021, that pay interest semiannually on June 30 and December 31. Portions of the bond amortization schedule appear below:

(1)	(2)			(3)			(4)			(5)
	Cash Paid for			Interest			Decrease in			Carrying
Date	Interest			Expense			Carrying Value			Value
1/1/2021										$	46,484,566
6/30/2021	$	1,680,000		$	1,626,960		$	53,040			46,431,526
12/31/2021		1,680,000			1,625,103			54,897			46,376,629

What is the original issue price?