On January 2, 2015, Wine Corporation wishes to issue $3,000,000 (par value) of its 8%, 10-year bonds.The bonds pay interest annually on January 1.The current yield rate on such bonds is 10%.Using the interest factors below, compute the amount that Wine will realize from the sale (issuance) of the bonds. 
Definitions:
Two-Factor Theory
A psychological theory proposing that emotional experiences arise from physiological arousal followed by the attribution of a cause for that arousal.
James-Lange Theory
A conceptual framework suggesting that physiological responses to incidents cause emotions to emerge.
Spillover Effect
The phenomenon where an experience or emotion in one area of life influences feelings or behaviors in another area.
Physiological Reaction
The body's automatic response to a stimulus, involving physical changes like heart rate increase, sweating, or hormone secretion.
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