On January 1, 2021, Moss Company acquires $300,000 of Adam Company's 10-year, 9% bonds at a price of $342,141 to yield 7%. Interest is payable each December 31. The bonds are classified as held- to-maturity. Assuming that Moss Company uses the effective-interest method, what is the amount of interest revenue that would be recognized in 2022 related to these bonds? Select one: a. $27,000 b. $30,792 c. $23,950 d. $24,163 e. $23,736