PAGE 7 OF8 l6. Usin ng the straight line method of bond discount amortization, if $100,000 face arrmount of bonds is the ANNUAL bond discount amortization? 0,0) cash and the bonds mature in 20 years from the date of issuance, how much A. 100,000 B. 80,000 C. 20,000 D. 1,000 E. None of the above 17. If s100,000 of bonds are issued for $102,000 cash, what is the carrying value of the bonds at the date of issuance? A. 100,000 B. 102,000 C. 98,000 D. 2,000 E. None of the above 18. At March 31, 2018, if the balance in Bonds Payable is $3,000,000 and the balance in Unamortized Premium on Bonds Payable (Premium on Bonds Payable) is $100.000, what is the amount for the carrying value of the bonds at March 31, 2018? A. 3,100,000 B. 3,000.000 C. 2,900,000 D. 100,000 E. None of the above 19. If $1,000 face amount of bonds are issued at a price of 102, the cost of the bonds is? A. 97 B. 970 C. 1,000 D. 1,020 E. None of the above