A company issued 5-year. 8.00% bonds with a par value of $113,000. The market rate when the bonds were issued was 7.50%. The company received $115.378 cash for the bonds. Using the effective interest method, the amount of recorded interest expense for the first semiannual interest period is: Multiple Choice o $2260.00. o $4.520.00. 54.5. o $4,326.68. o $8,590.43. o $9,040.00