On January 1, 2013, Jacob issues $800,000 of 9%, 13-year bonds at a price of 96%. Six years later, on January 1, 2019, Jacob retires 20% of these bonds by buying them on the open market at 105%. All interest is accounted for and paid through December 31, 2018, the day before the purchase. The straight-line method is used to amortize any bond discount or premium. What is the carrying value of the bond on January 1, 2019? 1) $772,000 2) $831,076 3) $784,924 4) $277,000 5) $800,000