On January 1, 2014, Moss Company acquires $300,000 of Adam Company's 10-year, 10% bonds at a price of $319,254 to yield 9%. Interest is payable each December 31. The bonds are classified as held-to-maturity. Assuming that Moss Company uses the effective interest method, what is the amount of unamortized premium on the 12/31/15 balance sheet? Select one: a. $15,404 b. $15,596 C. $21,902 d. $17.987 e. $16,606