The board of directors of Carlie Services Inc. authorized the issuance of $300,000 face value, 20-year, 7 percent bonds dated April 1, 2016, and maturing on April 1, 2036. Interest is payable semiannually on April 1 and October 1. Cloud uses the calendar year as its fiscal year. The bond transactions that occurred in 2016 and 2017 follow.

DATE		TRANSACTIONS FOR 2016
Apr.	1	Issued $210,000 of bonds at face value.
Oct.	1	Paid the semiannual interest on the bonds issued.
Dec.	31	Recorded the adjusting entry for the accrued bond interest.
	31	Closed the Bond Interest Expense account to the Income Summary account.

DATE		TRANSACTIONS FOR 2017
Jan.	1	Reversed the adjusting entry made on December 31, 2016.
Apr.	1	Issued $90,000 of bonds at face value.
	1	Paid the interest for six months on the bonds previously issued.
Oct.	1	Paid the interest for six months on the outstanding bonds.
Dec.	31	Recorded the adjusting entry for the accrued bond interest.
	31	Closed the Bond Interest Expense account to the Income Summary account.

Record the transactions in general journal form.

Issued $210,000 of bonds at face value.

Paid the semiannual interest on the bonds issued.

Recorded the adjusting entry for the accrued bond interest.

Closed the Bond Interest Expense account to the Income Summary account.

Reversed the adjusting entry made on December 31, 2016.

Issued $90,000 of bonds at face value.

Paid the interest for six months on the bonds previously issued.

Paid the interest for six months on the outstanding bonds.

Recorded the adjusting entry for the accrued bond interest.

Closed the Bond Interest Expense account to the Income Summary account.

Analyze:

Based on the transactions given, what is the balance in the Bonds Payable account on December 31, 2016?