Auerbach Inc. Issued 10% bonds on October 1 2021. The bonds have a maturity date of September 30, 2031 and a face value of $200 milion. The bonds pay interest each March 31 and September 30, beginning March 31, 2022. The effective interest rate established by the market was 12% Assuming that Auerbach issued the bonds for $177,060,000, what would the company report for its net bond liability balance at December 31, 2021 rounded up to the nearest thousand? (Do not round intermediate calculations.) 13 Multiple Choice $177,372.000 $172.060,000 $199,000,000