On October 1,2019,when the Market Rate Was 5%,H&M Corp Issued

On October 1,2019,when the market rate was 5%,H&M Corp issued $200,000,5%,10-year bonds.The bonds were dated June 30,2019 and were issued at par plus accrued interest.Interest is payable semiannually on December 31 and June 30.Calculate the total cash received by H&M Corp on October 1,2019.
$\begin{array}{|l|r|}\hline \text { Principal } & \$ 200,000 \\\hline \text { Accrued Interest* } & 5,000 \\\hline \text { Total } & \$ 205,000 \\\hline\end{array}$