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El 1 de enero de 2020, Baker Corporation emiti bonos al 10% con un valor nominal de $50,000. Los bonos se venden por $54,000. Los

El 1 de enero de 2020, Baker Corporation emiti bonos al 10% con un valor nominal

de $50,000. Los bonos se venden por $54,000. Los bonos pagan intereses

semestralmente el 30 de junio y el 31 de diciembre y la fecha de vencimiento es diciembre

31 de enero de 2029. Baker registra la amortizacin lineal de la prima del bono. El

el gasto por intereses de bonos para el ao terminado el 31 de diciembre de 2020, es

a. $2,500

b. $2,700

C. $4,600

d. $5,000

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