oral 32. On January 1, Banner Corporation issues $1,000,000, 10-year, 10% bonds at 105 with interest payable on January 1. The carrying value of the bonds, using straight-line amortization, at the end of the second interest period is: a. $960,000. b. $1,000,000. c. $1,040,000. d. $1,050,000