5. On January 1, 2019, the Best Event Corporation issued 10% bonds with a face value of $50,000. The bonds are sold for $46,000. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, 2028. Best records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31, 2019, is a. $5,000 b. $5,200 c. $5,800 d. $5,400