On January 1, 2017, Walker Sales issued $30,000 in bonds for $23,300

These are eight-year bonds with a stated rate of 11%, and pay semiannual interest. Walker Sales uses the straight-line method to amortize the bond discount. After the second interest payment on December 31, 2017, what is the bond carrying amount? (Round your intermediate answers to the nearest cent, and your final answer to the nearest dollar.)
A) $24,138
B) $23,719
C) $30,000
D) $23,300

A .Bond Payable $30,000
Less: Discount on Bonds Payable [$6,700 - (($30,000 - $23,300 ) / 8 )] 5,862.5
Bond Carrying Amount $24,138