McLennan Corporation issued S400.000 of 7 % 10-year bonds. The bonds are dated and sold on January 1, 2015 Interest payment dates are January 1 and July 1 The bonds are issued for S372 819 to yield the market interest rate of 8% Using straight-line amortization, the carrying amount of McLennan Corporation's bonds at December 31, 2015, is (Final answers are rounded.) OA. $371,460 O B. $370,101 O C. $374,178 O D. $375,537