On January 1, 2022. Huber Co sold 12% bonds with a face value of $600,000. The bonds mature in five years, and interest in paid semiannually on June 30 and December 31 The bonds were sold for $646,200 to yield 10%. Huber uses the Effective Interest Method to amortize premiums and discounts. At the end of the first year, December 31, 2022, Huber Co. should report an unamortized Bond Premium account balance of [Round calculations up to nearest dollar Oa $53,764 Ob. $46,200 Oc. $55.440 Od. $38,636) De $36,960