On April 1, 2024, Dj Vu Company issued 12% bonds that have a total face value of $140,000 (each bond has a face value of $1,000). The bonds sold for $164,023 and mature in 20 years. The effective interest rate for the bonds was 10% on 4/1/24. Interest is paid semiannually on September 30 and March 31. The market value of the bonds was 102 on 12/31/24 and $104 on 12/31/25. The market rate of interest on the bonds fell to 9% on 8/1/24. David Company purchased all of the bonds as an investment on 4/1/2024. A partial amortization schedule appears below. Cash Interest 9/30/2024 8,400 3/31/2025 8,400 9/30/2025 8,400 3/31/2026 8,400 9/30/2026 8,400 3/31/2027 8,400 9/30/2027 8,400 $_ Interest Income $ 8,201 8,191 8,181 8,170 8,158 8,146 8,134 Premium Amortized 199 209 219 230 242 254 266 What is the amount of assets related to the bonds on David's balance sheet: As of 12/31/24 if the bonds are accounted for as held-to-maturity. $ As of 12/31/2024 if the bonds are accounted for as available-for-sale. Carrying Value 164,023 163,824 163,615 163,396 163,166 162,924 162,670 162,404 As of 12/31/2024 if the bonds are accounted for as trading.