EKP, Inc. issued ten-year bonds with a maturity value of $100,000 on 10/1/2017 when the market rate of interest was 8%. The bonds have a contract rate of 6% and pay interest semiannually on 3/31 and 9/30. Assume EKP's fiscal year ends on March 31 of each year. 2. Calculate the book value of the bonds immediately after the 12th interest payment. What is the balance in the discount account