Federal Semiconductors issued 11% bonds, dated January 1, with a face amount of $800 million on January 1, 2016. The bonds sold for $739,814,813 and mature on December 31,2035 (20 years). For bonds of similar risk and maturity the market yield was 12%. Interest is paid semiannually on June 30 and December 31.At what amount will Federal report the bonds among its liabilities in the December 31, 2016, balance sheet?

period end - cash interest paid - bond interest paid -discount amortization - carrying value

01.01.16

06.30.16

12.31.16