On 1 January 2018 Instrument Co acquired 460 000 $100 2 per cent bonds for $94 each. Issue costs amount to $22 600 in total. The redemption value of the zero coupon bonds is higher than the par value, which gives rise to an implicit annual rate of interest of 5 per cent The bonds are measured at amortised cost and interest is received in arrears. What is the carying amount of the bonds as at 31 December 2018? 544 458 270 $44 482 000 $44 505 730 0 $44 560 930 II IRIS@Curtin is sharing your screen