On 1/1/2020 a company issues a 10-year $700,000 face value bond at 98. The stated rate on the bond is 6% and the effective rate is 6.2753%. The company uses the effective interest method to amortize discounts and premiums. 47. What is the carrying value of the bond at 12/31/21? a. $687,049 b. $683,837 $688,163 d. $686,000 48 What is the amount of the interest payment and the interest expense in 2020, respectively? (a.) $42,000/$43,049 b. $43,927/$42,000 C. $42,000/$43,927 d. $43,049/$42,000