Chapter $14,$ Problem $1($d$)$Using the same information from above:Rahm Company issued $$100,000$ of $8\%$ bonds on October $1,2019.$ The bonds mature in $5$ years. Interest is paid semiannually on March $31$ and September $30.$Assume the company sells the bonds to yield $10\%.($Present value tables are available above$).$d$.$ What is the carrying value of the bonds on $9/30/2023?$