The chart below updates the one found in your textbook on 13-10, "Accounting Matters". This box describes the bond market as "hot" as yields declined from around 7.25% in the year 2000 to 2.5% in 2020. Yield as of 1/20/2023 = 3.482 (about today) Yield as of 12/31/2002 = 3.8 (about 20 years ago) Yield as of 12/31/1982 = 10.6 (about 40 years ago) Graph showing Federal 10 year T-Bill rates for past five years The textbook further discussed the fact that some companies had been "racking up debt" due to the low interest rates, even though their earnings were depressed. In a few sentences, discuss the relationship of bond yields and bond prices. Further, discuss two things that make bond debt financing attractive and two things that make it less attractive than equity financing.