On January 1, a company issued and sold a $410,000, 4%, 10-year bond payable, and received proceeds of $405,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The carrying value of the bonds immediately after the first interest payment is:

A. $405,250.
B. $409,750.
C. $410,250.
D. $410,000.
E. $404,750.


Answer: A

Business

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