The carrying value of a bond immediately after the bond was issued was $285,000. The bond price was 99. The face value of the bond was: (Round your final answer to the nearest dollar.) O A $287,879. OB. $282,160 OC. $287,850 OD. $285,000 On January 1, 2019, Brewers Corporation issued $700,000 of 6%, 5-year bonds at 97, with interest paid annually. Using the straight-line amortization method, what is the carrying walue of the bonds on January 1, 2019? (Round your final answer to the nearest dollar.) O A $721,649 OB. $742,000 OC. $683,200 OD $679,000