19. What is the fair value option? Briefly describe the controversy of applying the fair value option to financial liabilities. 2010 nisg 20. Pierre Company has a 12% note payable with a carrying value of $20,000. Pierre applies the fair value option to this note. Given and increase in market interest rates, the fair value of the note is $22,600. eg Brief Exercises recorded by the debtor and creditor in involving a modification of terms? In- troubled-debt restructurings non-sym *30. Under what circumstances wou a troubled-debt restructuring by on transaction? vozidelime eldayaq voda aoilsofizasio 1900 orq aris BE13.1 (LO 1) Whiteside Corporation issues $500,000 of 9% bonds, due in 10 years, with interest pay- able semiannually. At the time of issue, the market rate for such bonds is 10%. Compute the issue price of the bonds. BE13.2 (LO 1) The Colson Company issued $300,000 of 10% bonds on January 1, 2025. The bonds are due January 1, 2030, with interest payable each July 1 and January 1. The bonds are issued