3 On January 1 of Year 1, Congo Express Airways issued $3700,000 of 6% bonds that pay interest semiannually on January 1 and July 1. The bond sue price is $3.360,000 and the market rate of interest for similar bonds is 7 The bond premium or discount is being anonized at a rate of $11.333 every six months. The company's December 31 Year 1 balance sheet should refect tota associated with the bond issue including interest in the amount of O Mutiple Chove $327,666 11342,446 14017334 $428.334 $1.433666