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Hsu Company issued $100,000 of 8% bonds on January 1 at face value. The bonds pay interest semiannually on June 30 and December 31. The

Hsu Company issued $100,000 of 8% bonds on January 1 at face value. The bonds pay interest semiannually on June 30 and December 31. The total interest expense related to these bonds for the first year ended December 31 is

a.$4,000.

b.$2,000.

c.$12,000.

d.$8,000.

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