On January 1, 2017, Zing Services issued $ 171,000 of six year 12% bonds when the market interest rate was 11%. The issue price of the bonds was $ 184,110. Zing uses the effective-interest method to amortize the 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? (Round your answer to the nearest dollar.) A. $9,405 B. $10,126 C $10,260 D. $11,047