97.On January? 1, 2018, Waller Sales issued? $30,000 in bonds for? $23,300. These are? eight-year bonds with a stated rate of? 11%, and pay semiannual interest. Waller Sales uses the? straight-line method to amortize the bond discount. After the second interest payment on December? 31, 2018, what is the bond carrying?amount? (Round your intermediate answers to the nearest? cent, and your final answer to the nearest?dollar.) A.$24,138 B.?$30,000 C.?$23,719 D.$23,300 99.Irrespective of the original? profit-and-loss-sharing ratio, the bonus received by existing partnersby admitting a new partnerwill be allocated equally True or false