11 McLennan Corporation issued $200,000 of 9.5% five-year bonds. The bonds are dated and sold on January 1, 2014. Interest payment dates are January 1 and July 1. The bonds are issued for $196,140 to yield the market interest rate of 10%. Use the effective-interest method for Questions 10 through 14. What is the amount of discount amortization that McLennan Corporation will record on July 1, 2014, the first semi-annual interest payment date? (5 Points) O a. 50 O b. $74 O c. $193 d. 1807