how can calculate

93. On January 1, 2021, $ 1,000,000, 5-year, 5% bonds, were issued for $ 957,349. The interest rate in effect when the bonds were issued was 6%. Interest is paid semi-annually on January 1 and July 1. What would be the amortized cost of the bonds on January 1, 2022?

a) $ 1,000,000

b) $ 957,345

c) $ 961,069

d) $ 964,901