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Art Company emiti bonos al 6%, a 5 aos, con valor nominal de $1,600,000, pagando intereses semestrales por $1,470,226. El tipo de inters anual de
Art Company emiti bonos al 6%, a 5 aos, con valor nominal de $1,600,000, pagando intereses semestrales por $1,470,226. El tipo de inters anual de mercado en la fecha de emisin era del 8%. Suponiendo un mtodo de amortizacin de inters efectivo, calcule el gasto por intereses del bono en la primera fecha de pago de intereses.
| A. | $117,618 | |
| B. | $ 48,000 | |
| C. | $ 58,809 | |
| D. | $129,774 |
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