C Asure Advanced HR 9 Asset Essentials Reaci On January 1, the Elias Corporation issued 10% bonds with a face value of $117.000. The bonds are sold for $114,660. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, ten years from now. Elias records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 of the first year is. Da. $11.466 Ob. $2,340 c. 511700 Od 11934