Question 2 2.5 pts On January 1, 2017, Simmons Company issued $100,000 of 10 year 6% bonds. The market interest rate was 5%. The bonds were dated January 1, 2017, and interest is paid semi-annually on each June 30 and each December 31. The effective interest method was used for amortization and no adjusting journal entries were made during the year. What is the book value of the bond liability as of June 30, 2017 (to the nearest dollar) after the first interest payment has been recorded? 5100.100 $107.489 $107795 5107.15 $100,000