137 On January 1, a company issued and sold a $380,000, 6%, 10-year bond payable, and received proceeds of $375,000. 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: Skipped Multiple Choice O $379,750. O $375,250. O $380,250. O $380,000. O $374,750