The following information applies to the questions displayed below.) Claire Corporation is planning to issue bonds with a face value of $280,000 and a coupon rate of 8 percent. The bonds mature in two years and pay interest quarterly every March 31, June 30, September 30, and December 31. All of the bonds were sold on January 1 of this year. Claire uses the effective-interest amortization method and also uses a discount account. Assume an annual market rate of interest of 12 percent. (FV of $1 PV of $1, FVA of $1, and PVA of S1 (Use the appropriate factorfs) from the tables provided.)