Dream Company received proceeds of $212,000 on 10-year, 6% bonds issued on January 1, 2017. The bonds had a face value of $200,000, pay interest annually on December 31, and have a call price of 101. Rikki uses the straight-line method of amortization.In this case, the bonds were issued at

Select one:

a. All answers are wrong

b. 112

c. 103

d. 106