3. On January 1, 2022, Beyer Co. leased a building to Heins annual rental of 80,000. At inception of the lease, Beyer received 320,000 cover wis deposit will then 160,000. This first two years' rent of 160,000 and a security dease but will be applied to payment of rent for be returned to Heins upon expiration of the portion of the 320,000 should the last two years of the lease. What 31,2022 statement of financiea] and a. 5,000,000 b. 5,216,494 c. 5,218,809 d. 5,217,308 resulting in bond premium of 405,000. Solis uses the effective-interest method of amortizing bond premium. Interest is payable annually on December 31. At December 31 , 2022 , the carrying value of the bonds should be a. 3,405,000. b. 3,377,400. c. 3,364,500. d. 3,304,500. 6. Match the investment accounting approach with the correct valuation approach: a.Amortizedcostb.Fairvaluec.Fairvalued.AmortizedcostNotheld-for-collectionAmortizedcostFairvalueAmortizedcostFairvalueHeld-for-collection