86. At the beginning of 2019, Winston Corporation issued 10% bonds with a face value of 600,000. These bonds mature in five years, and interest is paid semiannually on June 30 and December 31. The bonds were sold for 555,840 to yield 12%. Winston uses a calendar-year reporting period. Using the effective-interest method of amortization, what amount of interest expense should be reported for 2019? (Round your answer to the nearest dollar.) a. 66,500 b. 66,700 0. 66,901 d. 68,832