3. On January 1, a company issued $623,000. 10-year, 9% bonds for $606,000 with interest payable semi-annualy. What is the debt balance of Discount on Bonds Payable after 6 full years? 4. On January 1, a company issued $336,000, 10-year, 7% bonds for $324,000 with interest payable semi-annualy, What is the carrying amount of the bonds after 4 full years of amortization