t5) Presoutt Corporation issued ten thousand $1,000 bonds on January 1, 2021. The bonds have a 10-year tem and pay interest semiannually. This is the partial bond amortization schedule for the bonds. What is the book value of the bonds as of December 31,2022 ? A) $11,256,109. B) $11,432,379. C $11,375,350. D) $11,316,611. 16) Auerbach Inc, issued 4% bonds on October 1, 2021. The bonds have a maturity date of September 30 . 2031 and a face value of $300 million. The bonds pay interest each March 31 and September 30 . beginning March 31, 2022. The effective interest rate established by the market was 6%. Auerbach issued the bonds: A) At a premium. B) At a discount. C) At par. D) Cannot be determined from the given information