what is the bond discount and the carrying calue on bond payable at december $31$

Required information PIO-7 (Algo) Recording and Reporting a Bond Issued at a Discount (with Discount Account) LOIO-4 [The following information applies to the questions displayed below.] Claire Corporation is planning to issue bonds with a face value of $200,000 and a coupon rate of 8 percent. The bonds mature in two years and pay interest quarterly every March 31, June 30, September 30, and December 31. All of the bonds were sold on January 1 of this year. Claire uses the effective-interest amortization method and also uses a discount FV of $1, PV of $1, FVA of $1, and PVA of $1) account. Assume an annual market rate of interest of 12 percent.( Note: Use appropriate factor(s) from the tables provided. PIO-7 Part 3 3. What bonds payable amount will Claire report on this year's December 31 balance sheet? Note: Round your final answer to nearest whole dollar amount. CLAIRE CORPORATION Balance Sheet (Partial) At December 31 Long-term liabilities Bonds payable Bond discount 200,000