(Learning Outcome 5) On Jan. 1, 2016, Bowen Brothers issued $15,000 in bonds for $14,700. They were six-year bonds with a stated rate of 9%, and they pay semiannual interest. Bowen Brothers uses the straight-line method to amortize the bond discount. Immediately after the issue of the bonds, the ledger balances appeared as follows: Bonds Payable 15,000 Discount on Bonds Payable 300 After the interest payment on June 30, 2017 what will be the balance in the discount account? You must show your calculations to receive full credit for this