t CALCULATOR PRINTER VERSION BACK NEXT Brief Exercise 17-1 Conor y invests $8.900,000 in 5%nwed rate corprete bonds on inary 1, 2017. Al the bonds ere clasified as and are purchased at pax At year-end, market interest rates have decined, and the etes ny whispering Cempany to Cs)record the trinath" serted to hese bends n 2017,ssumip essumingwierng oron, and) record the traran tons related te nese n 2017 Ne Extry" for the account tieles and enter for the amounts) elects the fair value option to account for these bonds(Creait accoumt ees are