Garland company received proceeds of 188000 on 10-year 6, Financial Accounting

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Garland company received proceeds of 188000 on 10-year 6

Garland Company received proceeds of $188,000 on 10-year, 6% bonds issued on January 1, 2013. The bonds had a face value of $200,000, pay interest semi-annually on June 30 and December 31. Garland uses the straight-line method of amortization. What is the carrying value of the bonds on January 1, 2015?

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Financial Accounting: Garland company received proceeds of 188000 on 10-year 6

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