*204. Roman Company issued $400,000 of 6%, 5-year bonds at 98, which pays interest annually. Assuming straight-line amortization, what is the total interest cost of the bonds?I have the answer, please give me the solutions to them)

A.. $120,000

b. $128,000 (Answer)

c. $112,000

d. $116,000

Terrance Company issued $200,000 of 8%, 5-year bonds at 106. Assuming straight-line amortization and annual interest payments, how much bond interest expense is recorded on the next interest date?

a. $16,000

b. $18,400

c. $13,600 (Answer)

d. $2,400

209. Carson Company issued $500,000 of 8%, 5-year bonds at 106. Assuming straight-line amortization and annual interest payments, what is the amount of the amortization at each interest payment point?

a. $3,000

b. $6,000 (Answer)

c. $40,000

d. $34,000