9. On January 1, a company issued $520,000, 10-year, 9% bonds for $490,000 with interest payable semi-annually What is the debit balance of Discount on Bonds Payable after 4 full years? 10. On January 1, a company issued $776,000, 10-year, 7% bonds for $698,000 with interest payable semi-annually. What is the carrying amount of the bonds after 3 full years of amortization