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On January 1,$993,000,5-year, 10% bonds, were issued for $963,210. Interest is paid semiannually on January 1 and July 1 . If the issuing corporation uses the straight-line method to amortize discount on bonds payable, the semiannual amortization amount is a. $49,650 b. $29,790 C. $2,979 d. $5,958