Table 16-5 Tiger Inc. Purchased $185,000, 8%, Five-Year Bonds to Hold Until

Table 16-5
Tiger Inc. purchased $185,000, 8%, five-year bonds to hold until maturity. The bonds were purchased on July 1, 2017, and will mature on July 1, 2020. Interest payment dates are July 1 and December 31. Market value of the bonds on July 1, 2017 was 94. Tiger uses the straight-line method to amortize any bond discount or premium.
-Refer to Table 16-5.What is the debit to Investment in Bonds at July 1,2017?

A) $185,000
B) $196,100
C) $173,900
D) $181,300