On January 1, 1915,000, 5-yas 10% bonds were used for s007,550 tests ped semiannually on January 1 and July 1. If the issuing corporation uses the straight-line method to amortize a discount un bonds payable, the semiannual amortization amount is O $4575 Ob. $5490 Oc. $27.450 Od. 12.7