13. Cramer Company sold five-year, 8% bonds on October 1, 2016. The face amount of the bonds was S195000, while the issue price was $208,000. Interest is payable on April 1 of each year. The fiscal year of Cramer Company ends on December 31. How much interest expense will Cramer Company report in its December 31, 2016, income statement (assume straight-line amortization)? (Do not round intermediate calculations.) O $2.600 O $4160 O $3.900 O $3.250 esc F1 F3 F5 F6