Par Inc owns 72.37% of Sub Corp. On January 1, Year 3, Sub purchased $107,281 face value of Par's 8.55% bonds for $89,041. On that date, Par's total bond liability consisted of $214,562 face-value bonds with an unamortized bond discount of $17,883. Interest payments are June 30 and December 31 each year. Straight-line method is used for bond amortization. Both companies have a Dec 31 year end. What amount would be shown on Par's Consolidated Statement of Financial Position under Bonds Payable on Dec 31, Year 3? a. $94,272 b. $99,234 c. $89,310 d. $96,753 e. $91,791