help please

On January 1, Year 1, Sheffield Company issued bonds with a face value of $300,000, a term of ten years, and a stated interest rate of 7\%. The bonds were issued at 106, and interest is payable each December 31 . Sheffield uses the straight-line method to amortize bond discounts and premiums. What is the carrying value of the bonds at December 31, Year 4 ? Multiple Choice $307,200 $300,000 $309,000 $310,800