Score Ltd. is authorized to issue $2,000,000 of 3%, 10-ycar bonds payable. On December 31, 2016, when the market interest rate is 7%, the company issues $1, 600,000 of the bonds. Score Ltd. amortizes bond discount by the effective-interest method. The semiannual interest dates are June 30 and December 31. Requirements a. Record the issuance of bonds payable on December 31, 2016. b. Record the payments of interest for years 2024 through 2026. c. What is carrying value at the end of 2026? d. Record the repayment of the bond on December 31, 2026