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On January 1, 2019, Commercial Equipment Sales issued $39,000 in bonds for $17,700. These are sixyear bonds with a stated interest rate of 99%, and

On January 1, 2019, Commercial Equipment Sales issued $39,000 in bonds for $17,700. These are sixyear bonds with a stated interest rate of 99%, and pay semiannual interest on June 30 and December 31. Commercial Equipment Sales uses the straightline method to amortize the Bond Discount. What amount is debited to Interest Expense on June 30, 2019?

A.$1,755

B.$43,185

C.$1,775

D.$3,530

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