On January $1,2023,$ Swifty Corporation purchased $620$ of $$1000$ face value, $9\%$ bonds of Crane Company, for $$600000,$ to yield $10\%$

The bonds, which mature on January $1,2028,$ pay interest semi$-$annually on January $1$ and July $1.$ Assuming that Swifty uses the

straight$-$line method of amortization and that the bonds are accounted for under the amortized cost method, the net carrying value $0$

the bonds should be shown on Swifty's December $31,2023,$ statement of financial position at

$$604444.$

$$620000.$

$$606667.$

$$604000.$