Suzy Company issued $1,000,000 of 3 -year, 10% bonds on January 1,2023 . The bonds pay interest semi-annually on July 1 and January 1. If the bonds are issued at 103, the carnying value of the bonds after the first semi-annual interest payment at July 1,2023 will be a. $970,000 b. $975,000 C. $1,025,000 d. $1,030,000