n jan 1, 2023 the collins corporation issued $42 million bonds, carrying a coupon rate of 5% with interest paid semiannually at dec 31 and july 1. at the time of the note issue, similar credit rating debt instruments carried yield rates of 8%. collins uses IFRS. the bonds matured in 5 years. how will the bonds be disclosed on collins balance sheet in 31/12/2023 a. 38,218,706. b.42,000,0000. c. 37,315,741. d. 37,758,371