Grouper corporation issues $430,000 of 9% bonds, due in 9 years, with interest payable semiannually. At the time of issue, the market rate for such...

Grouper corporation issues $430,000 of 9% bonds, due in 9 years, with interest payable semiannually. At the time of issue, the market rate for such bonds is 10%. Compute the price of bonds. PLEASE show work struggling with how to solve problems like these. 

Shamrock corporation issued a 5-year 76,000, zero-interest bearing note to Garcia company on Jan 1, 2017 and received cash of 76,000. In addition, Shamrock agreed to sell merchandise to Garcia at an amount less than regular selling price over the 5-year period. The market rate of interest for similar notes is 15%.  Just need help calculating the unearned revenue.