The Technology Company Issues $517,000 of 11%,10-Year Bonds at 104

The Technology Company issues $517,000 of 11%,10-year bonds at 104 on March 31,2018.The bonds pay interest on March 31 and September 30.Assume that the company uses the straight-line method for amortization.Calculate the net balance that will be reported for the bonds on the September 30,2018 balance sheet.(Round your intermediate answers to the nearest dollar.)

A) $517,000
B) $537,680
C) $536,646
D) $538,714