On January 1, 2014. Zing Services issued $165,000 of 6 - year bonds with a stated rate of 12%. The market rate at time of issue was 11%. so the bonds were issued with a premium and sold for $172,110. Zing uses the effective - interest method to amortize bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. How much Interest Expense will be recorded when the first interest payment is made? $9,900 $10,139 $9,466 $9,075