Hinton Company issued $ 325, 000 $325,000, 6%, ten-year bonds for 112, with interest paid annually. Assuming straight-line amortization, what is the carrying value of the bonds after one year?

A. $367,900

B. $362,050

C. $360,100

D. $364,000

Bonds with an 8% stated interest rate were issued when the market rate of interest was 5%. This bond was issued at

A. premium

B. par value

C. discount

D. face value

Bolton Corporation issued $ 2,500,000 $2,500,000, 5-year, 5% bonds for $ 2,350, 000 $2,350,000 on January 1, 2019. Interest is paid semiannually on January 1 and July 1. The corporation uses the straight-line method of amortization. Bolton's fiscal year ends on December 31. The amount of discount amortization on July 1, 2019, would be

A. $30,000

B. $150,000

C. $125,000

D. $15,000