On January 1,2017,Toland Sales Issued $30,000 in Bonds for $22,300

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