A company issues $15800000, 5.8%, 20-year bonds to yield 6% on January 1, 2016. Interest is paid on June 30 and December 31. The proceeds from the bonds are $15434787. Using straight-line amortization, what is the carrying value of the bonds on December 31, 2018? $15697393 O $15489569 $15494599 $15467301 On October 1, 2017 Sheridan Company issued 5%, 10-year bonds with a face value of $7940000 at 105. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis. The entry to record the issuance of the bonds would include a O debit of $397000 to Discount on Bonds Payable. credit of $397000 to Premium on Bonds Payable. o o credit of $7543000 to Bonds Payable. O credit of $198500 to Interest Payable