need help

On January 1, a $953,000,10%,5-year bond was issued for $924,410. Interest is paid semiannually on January 1 and July 1 . If the Issuing corporation uses the straight-line method to amortize the discount on bonds payable, the semiannual amortization amount ia a. $5.718 b. $28.590 c. $2,859 d. $47.650