McCoy Corporation issued $100,000 of 7.5% 10-year bonds. The bonds are dated and sold on January 1,

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McCoy Corporation issued $100,000 of 7.5% 10-year bonds. The bonds are dated and sold on January 1, 2015. Interest payment dates are January 1 and July 1. The bonds are issued for $96,602 to yield the market interest rate of 8%. Using straight-line amortization, the carrying amount of McCoy Corporation's bonds at December 31, 2015, is (Final answers are rounded.) O A. $96.432 O B. $96,262 OC. $96,942 OD. $96,772