Johnny s Hamburgers issued 4%, 10-year bonds payable at 80 percent on December 31, 2016. Johnny reported the bonds payable as follows: Long-term Liabilities: Bonds Payable $600,000 Less: Discount on Bonds Payable 96,000 $504,000 a. What is the maturity value of the bonds? b. What is the carrying amount of the bonds at December 31, 2018? c. What is the semiannual cash interest payment on the bonds? d. How much interest expense should the company record each year?