On July 1, 2023, Sheffield LTD purchase 206,000 par value of Sherry dance 8% bonds. Because the market rate was 9% Sheffield purchased them for 188,200. The band pay interest semi annually on December 31, and June 30.. Sheffield uses the armor model and the effective interest method to recognize interest income on buns, investments. Rounding values to the nearest dollar if necessary discount to be amortized on December 31, 2023 is