On January 1, a company issued and sold a $310,000, 5%, 10-year bond payable, and received proceeds of $300,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The carrying value of the bonds immediately after the first interest payment is: Multiple Choice $310,000. $309,500. $310,500. $299,500. $300,500