Dover Company incurred costs of $6,600 when it issued, on January 1, 2020, $100,000, 5%, five-year debenture bonds. The bonds pay interest annually on December 31 and the company applies the effective interest method to amortize any bond discount or premium. The bonds were sold to yield 6%. What amount of bond interest expense should Dover report in its income statement for the year ended December 31, 2020? (round rates to 2 decimal places) a. $6,858 b. $5,747 c. $5,351 d. $4,563