On Januar 1 Elias Corporation issued 6% bonds with a face value of $76,000 The bonds are sold for $73 2 . The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, 10 years from now. Elias records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 of the first year is and the maturity date is a. $4,788 b. $380 Oc, $4,560 Od. $2,280