8 2.5 pts On January 1, 2017, Toland Sales issued $26,000 in bonds for $20,300. These are eight-year bonds with a stated interest rate of 14% pay semiannual interest. Toland Sales uses the straight-line method to amortize the bond discount. What is the bond carrying amount after the first interest payment on June 30, 2017? (Round your intermediate answers to the nearest dollar.) $26,000 $17,806 $20,656 $23,506