USE THE INFORMATION BELOW FOR THE NEXT FOUR PROBLEMS On January 1, 2020, Aria Company issued Bonds with a face value of $80,000, a stated rate of interest of 8% and a five-year term to maturity. Interest is payable in cash on June 30 and December 31 of each year. The effective rate of interest was 10% at the time the bonds were issued. Aria Company used the effective interest rate method to amortize the bond discount. What was the bond issue price? Round to the nearest dollar. A $58,528 B. $61,804 C. $67,223 D $73,823 What was the cash interest payment on the bonds on the December 31, 2020 Balance Sheet? A $6,400 B. $8,000 C.$7,407 rounded D. $5,896 rounded