17. On January 1, 2019, Tonika Company issued a four-year, $10,000, 9% bond. The interest is payable annually each December 31. The issue price was $9,683 based on an 10% effective interest rate. Tonika uses the effective-interest amortization method. The 2020 interest expense is closest to: a) $900. b) $871 c) $878. d) $975