can you answer both questions please

Discount-Mart issues $10 million in bonds on January 1, 2024, The bonds have a ten-year term and pay interest semiannually on June 30 and December 31 each year. Below is a partial bond amortization schedule for the bonds: 47,464 347,464 300,000 349,363 300,000 351,337 300,000 195,548 $ 7,790 196,370 197 , 225 198,114 199,039 200,000 Carrying Increase in Interest Expense CarF>4ng Value Date 01/01/2024 06/30/2024 12/31/2024 06/30/2025 12/31/2025 cash paid $ 300,000 $ 345,639 $ 45,639 49,363 51,337 8,640,967 8,734,070 8,783,433 What is the carrying value of the bonds as of December 31, 2025? Multiple Choice o O o $8.834.770 $8.783.433 Shaun White Adventure Company (SWAC) issued callable bonds on January 1.2024. SWACS accountant has projected the following amortization schedule from issuance until maturity: Interest Expense 7,822 7,855 7,889 7,925 7,961 Increase in Carrying Value $ 790 822 855 889 925 961 Carrying value $ 194,758 01/01/2024 06/30/2024 12/31/2024 06/30/2025 12/31/2025 06/30/2026 12/31/2026 Cash Paid $ 7,000 7,000 7,000 7 , 000 7,000 7,000 SWAC issued the bonds: Multiple Choice O O o at a discount. at a premium. Cannot be determined from the given information.