On October 1, 2014, Wenn Company Purchased 700 of the $1,000

On October 1, 2014, Wenn Company purchased 700 of the $1,000 face value, 8% bonds of Loy, Inc., for $819,000, including accrued interest of $14,000. The bonds, which mature on January 1, 2021, pay interest semiannually on January 1 and July 1. Wenn used the straight-line method of amortization and appropriately recorded the bonds as available-for-sale. On Wenn's December 31, 2015 balance sheet, the carrying value of the bonds is

A) $805,000.
B) $798,000.
C) $795,200.
D) $784,000.