Presented here is a partial amortization schedule for Roseland Company who sold $200,000, five year 10% bonds on January 1, 2012 for $208,000 and uses annual straight-line amortization. BOND AMORTIZATION SCHEDULE Interest Interest Interest Premium Period Unamortized Bond Paid Expense Amortization Premium Carrying Value January 1, 2012 $8,000 $208,000 January 1, 2013 (i) (ii) (iii) (iv) (v) Which of the following amounts should be shown in cell (v)?