wyatt, inc. purchased a $75,000 bond, at par, from arrow, inc. on november 30, 2019. the bond’s stated interest rate is 6% with interest paid semiannually (june 30 and december 31). the bond’s maturity date is december 31, 2023. wyatt anticipated a decrease in interest rates over the next year and intended to sell the bond at that time. as of december 31, 2019, however, the fair value of the bond was $74,500. wyatt classifies the bond as a trading security. what was the carrying value of the bond at december 31, 2019?