On question 4, why is 'C' incorrect? Shouldn't the Discount on Bonds Payable Drop a bit over the 6 months? I understand that those things are handled with 'adjustments' to the journal, but wouldn't that be relected in a drop in the discount on bonds payable?

4. On March 1, 20X4, Grand Junction Railroad issued $50,000 of 8%, 10-year bonds dated March 1 for $43,769. Interest is payable on March 1 and September 1. If Grand Junction uses the straight-line method of amortization, how would these bonds appear on the September 1, 20X4, balance sheet? (Round all calculations to the nearest dollar.)

a. Long-term liabilities:

Bonds payable $50,000

Less: Discount on bonds payable 6,231 $43,769

b. Long-term liabilities:

Bonds payable $43,769

Plus: Discount on bonds payable 6,231 $50,000

c. Long-term liabilities:

Bonds payable $50,000

Less: Discount on bonds payable 5,919 $44,081

d. Long-term liabilities:

Bonds payable $44,081

Plus: Discount on bonds payable 5,919 $50,000

Chegg says the answer is 'A':

https://www.chegg.com/homework-help/questions-and-answers/1-account-discount-notes-payable-contingent-liability-asset-becauseit-debit-balance-contra-q25662694