On July 1, 2021, Yengler inc. purchased $100,000 of Arnold Company bonds by paying cash $95,000. The Arnold bonds pay 6% Interest but were purchased when the market interest rate was 7%. The bonds pay interest semiannually on June 30 and December 31 of each year. In Yengler's December 31, 2021, what is the amortized cost of the Arnold Company bonds?: Multiple Choice $4,675 $95.000 $95,325 $94,675