On January 1, 2021, Moss Company acquires $300,000 of Adam Company's 10-year, 9% bonds at a price of $342,141 to yield 7%. 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 interest revenue that would be recognized in 2022 related to these bonds? Select one: a. $27,000 b. $30,792 c. $23,950 O d. $24,163 O e. $23,736 Richman Company purchased $900,000 of 7%, 5-year bonds from Carlin, Inc. on January 1, 2022, with interest payable on July 1 and January 1. The bonds sold for $863,501 at an effective interest rate of 8%. Using the effective interest method, Richman Company increased the Available-for-Sale Debt Securities account for the Carlin, Inc. bonds on July 1, 2022 and December 31, 2022 by the amortized discounts. At December 31, 2022, the fair value of the Carlin, Inc. bonds was $864,000. What is the approximate amount that Richman Company should report as 12/31/22 accumulated other comprehensive income, a separate component of stockholders' equity? Select one: O a. $499 b. $6,480 c. ($5,703) d. $23,058 e. ($36,000)