Presented here is a partial amortization schedule for Graceland Company who sold $100,000, five year 10% bonds on January 1, 2016 for $108,000 and uses annual straight-line amortization. Interest Period Interest Paid Interest Expense January 1, 2016 January 1, 2017 (i) (ii) BOND AMORTIZATION SCHEDULE Which of the following amounts should be shown in cell (v)? $109,600 $108,800 $106,400 O $107,200 Premium Amortization Unamortized Premium Bond Carrying Value $8,000 $108,000 (iv) (v)