A company issues $5,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2022 Interest is paid on June 30 and December 31. The proceeds from the bonds are $4,901,030 Round calculations up to neare Assuming Straight-Line Amortization. what is Interest Expense for 2023 [2nd year] Oa. $300,000 Ob. $385,052 Oc $382,298 Od. $394,048