On January 1, 2017, Toland Sales issued $30,000 in bonds for $22,300

These are eight-year bonds with a stated interest rate of 12% pay semiannual interest. Toland Sales uses the straight-line method to amortize the bond discount. What is the bond carrying amount after the first interest payment on June 30, 2017? (Round your intermediate answers to the nearest dollar.)
A) $30,000
B) $18,931
C) $22,781
D) $26,631

C .Bond Payable $30,000
Less: Discount on Bonds Payable
[$7,700 - ((($30,000 - $22,300 ) / 8 )x (6/12 ))] 7,219
Bond Carrying Amount $22,781