medium · Financial Accounting liabilities-bonds-payable

On January 1, 2026, a company issued $400,000 of 5-year, 12% bonds at 96. Interest is payable semiannually. The bond discount is amortized using the straight-line method.

What is the carrying value of the bonds after 2 years?

  1. $400,000
  2. $393,600
  3. $384,000
  4. $390,400

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