021SP Acco Cisco Webex for LMS Cisco Webex Meetings . Metin CengageNOWV2 Online teach. Chapter 10 Financial account On January 1 of the current year, Barton Corporation issued 10% bands with a face value of $200,000. The bonds are sold for $191,000. The bonds pay interest, semiannually on June 30 and December 31, and the maturity date is December 31, five years from now. Barton records straight-line amortization of the bond discount. The band interest expense for the year ended December 31 is s. 521.800 Ob. 524,000 OC 510,900 X d. 318,200