on january 1 of this year, ikuta company issued a bond with a face value of $140,000 and a coupon rate of 6 percent. the bond matures in 3 years and pays interest every december 31. when the bond was issued, the annual market rate of interest was 7 percent. ikuta uses the effective-interest amortization method. (fv of $1, pv of $1, fva of $1, and pva of $1) note: use appropriate factor(s) from the tables provided.