Queen, Inc., includes the following selected accounts in its general ledger at December 31,2021 : (Click the icon to view the accounts.) Prepare the liabilities section of Queen's, balance sheet at December 31, 2021, to show how the company would report these items. Report total current liabilities and total long-term liabilities. (If an input field is not used in the table leave the field empty; do not select a label or enter a zero.) Data table Bolton Corporation issued $1,900,000,5-year, 5% bonds for $1,748,000 on January 1,2022 . Interest is paid semiannually on January 1 and July 1 . The corporation uses the straight-line method of amortization. Bolton's fiscal year ends on December 31 . The amount of discount amortization on July 1,2022 , would be A. $152,000. B. $95,000. C. $30,400. D. $15,200