On January 1, 2019, Kimberly Clark issued 10-year bonds with a par value of $100,000 and bearing a coupon rate of 8% per annum. The coupon is payable semi-annually on June 30 and December 31 of each year. The market interest rate is 10% per annum at the time of the issue. Determine the value of the contra-liability account (discount on bonds issued) that Kimberly Clark, would show on its balance sheet on 12/31/2020.