13.On October 1, 2020 Roberta Corporation issued 5%, 10-year bonds with a face value of 500,000 at 106 (a 3% yield). Interest is paid on October 1 and April 1, with any premiums or discounts amortized on an effective-interest basis. Bond interest expense reported on the December 31, 2020 income statement of Roberta Corporation would be:6,250 5,400 5,300 3,975