Required information [The following information applies to the questions displayed below.] Claire Corporation is planning to issue bonds with a face value of $200,000 and a coupon rate of 8 percent. The bonds mature in two years and pay interest quarterly every March 31. June 30, September 30, and December 31 . All of the bonds were sold on January 1 of this year. Claire uses the effective-interest amortization method and also uses a discount account. Assume an annual market rate of interest of 12 percent. (FV of $1, PV of $1. FVA of $1, and PVA of $1 ) Note: Use appropriate factor(s) from the tables provided. 3. What bonds payable amount will Claire report on this year's December 31 balance sheet? Note: Round your final answer to nearest whole dollar amount