17. On June 30, 2020, a corporation issued $100,000, 6%, 10-year bonds for $72,398. The market rate on issue date is 9% and interest is payable on June 30 and December 31. What is the carrying value of this bond as of December 31, 2020 assuming that the effective interest method is used to amortize the bond discount?

Please let me know how to solve this question. (the answer is 72656)