park corporation is planning to issue bonds with a face value of $2,011,000 and a coupon rate of 10 percent. the bonds mature in 5 years and pay interest semiannually every june 30 and december 31. all of the bonds were sold on january 1 of this year. park uses the effective-interest amortization method and does not use a premium account. assume an annual market rate of interest of 8.5 percent. (fv of $1, pv of $1, fva of $1, and pva of $1)