Cubs Corporation issues $520,000,9%, 5-year bonds on January 1, 2023 for $449,000 Interest is paid annually on January 1. If Cubs Corporation uses the straight - Iine method of amortizatio bond discount, the amount of interest expense recorded at December 31, 2023 would be OA $61.000 OB. $46,800 OC 371,000 OD. $32.600