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Current Attempt in Progress A corporation issues $372000, 10%, 5-year bonds on January 1, 2020, for $356400. Interest is paid annually on January 1. If the corporation uses the straight-line method of amortization of bond discount, the amount of bond interest expense to be recognized in December 31, 2020's adjusting entry is O $34080 $40320 $3120 O $37200