13. On July 1, 20XA, Duval Company sold (issued) 300, $1,000, ten-year, 7% bonds at 7.4% ($291,000). The bonds were dated July 1, 20XA, and interest is payable each December 31 and June 30. The amount of discount amortization on December 31, 20XA (1st interest payment would be): A) $50. B) $100. c) $267. D) $450