On january 1, 2015, shay issues $270,000 of 9%, 15-year bonds at a price of 97.00. six years later, on january 1, 2021, shay retires 30% of these bonds by buying them on the open market at 105.00. all interest is accounted for and paid through december 31, 2020, the day before the purchase. the straight-line method is used to amortize any bond discount. how much does the company receive when it issues the bonds on january 1, 2015 ?