Ditcher, Quick, and Hyde LLP takes advantage of a well-known office furnishing stores low interest rate financing. Ditcher, Quick, and Hyde LLP buys furniture on the first day of its fiscal year, signing a $10,000, three-year bond. The bond is payable in full at maturity. Interest is payable annually at 2%. The market rate of interest for similar transactions is 4%. At issuance, Ditcher, Quick, and Hyde LLP will record a debit to office furniture and a credit to bonds payable for how much?