On January 1, 2018, Hart Company issued bonds with a face value of $60,000, a stated rate of interest of 8 percent, and a five-year term to maturity. Interest is payable in cash on December 31 of each year. The effective rate of interest was 9 percent at the time the bonds were issued. The bonds sold for $57666. Hart used the effective interest method to amortize the bond. (Round your answers to the nearest whole dollar amount.) Required a. Determine the amount of the discount on the day of issue. b. Determine the amount of interest expense recognized on December 31, 2018. c. Determine the carrying value of the bond liability on December 31, 2018. a. Discount b. Interest expense c. Carrying value