On July 1, 2019, Garden Works, Inc. issued $300,600 of ten- year, 7% bonds for $306,000. The bonds were dated July 1, 2019, and semi-annual interest will be paid each December 31 and June 30. Garden Works Inc. uses the straight-line method of amortization. What is the net amount of the bond liability to be reported on the December 31, 2019 balance sheet? Multiple Choice O $305,460. O $300,600. $305,730. $306,000