(Learning Outcome 5) On Jan. 1, 2016. EmmaLeigh Sales issued $15,000 in bonds for $14,700. They were six-year bonds with a stated rate of 9%, and they pay semiannual interest. EmmaLeigh Sales uses the straight-line method to amortize the bond discount. Immediately after the issue of the bonds, the ledger balances appeared as follows: On December 31, 2017, after EmmaLeigh Sales makes the payment to bondholders: What will be the balance in the discount account? You must show your calculations to receive full credit for this