Required Information On January 1, 2022, RMT Corp. issued 10-year, $100,000 bonds at par. The bonds make payments annually on December 31 at a stated fixed rate of interest of 9.0%. On January 1, 2022, RMT Corp. also entered into an interest rate swap. In this arrangement, RMT Corp. paid variable interest rates to a swap bank and in return, the swap bank paid fixed interest to RMT Corp. Interest rates during the first year of the interest rate swap were the following: Date January 1, 2022 December 31, 2022 Pixed rate 9.08 9.08 Market rate 9.08 8.2% As a result of the change in interest rates, as of December 31, 2022 the bond liability had a fair value of $104,956 and the interest rate swop had a fair value of $4,956. Use the information above to answer the questions below. What amount would the company report as Bonds Payable in its December 31, 2022 balance sheet? Bonds Payable