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Enterprise Group issued $100,000 of 4-year, 6% bonds outstanding on December 31, 2015 for $92,000. Enterprise uses straight-line amortization. On April 1, 2016, $50,000 of

Enterprise Group issued $100,000 of 4-year, 6% bonds outstanding on December 31, 2015 for $92,000. Enterprise uses straight-line amortization. On April 1, 2016, $50,000 of the bonds were retired at 97. What is the book value of the bonds sold on April 1?

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