can someone pleqse double check my work. not sure if what I answered is correct

On January 1, 2018, Hardy Corp. issued bonds with a face value of $300,000. The bonds had a stated rate of interest of 8% and a market rate of interest of 10%. Assuming the bonds were issued at a price of $291.000, what is the carrying value of the bonds at December 31, 2018 if Hardy uses the effective interest rate method to amortize the bonds on an annual basis? $291.720 $296.100 5297,720 $285.900 $294.000 Archie Co. purchased a machine for $72,000 on January 1 2017. The machine is expected to have a 5 year useful life and a residual value of $6,000. Using the sum-of-the-years-digits depreciation method, the carrying value at December 31, 2018 (the second year) would be: $30.800 $39.600 $32.400 $28.800 $26,400