ABC company issued a bond on Jan. 1st, 2018. ABC Company prepared the following amortization schedule for the bond. Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value $747 792 1/1/2018 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 7000 7,000 7,000 7,000 7,000 $6,253 6,208 6,160 6,110 6,057 $104,212 103,465 102,673 101,833 100,943 100,000 840 890 943 The Bond is issued for: Select one or more: v a. $100,000. X b. $107,000. c. $104,212. d. Cannot be determined from the given information