On January 1, $839,000, 5-year, 10% bonds, were issued for $813,830. Interest is paid semiannually on January 1 and July 1. If the issuing corporation uses the straight- line method to amortize discount on bonds payable, what is the semiannual amortization amount? Select the correct answer. O $41,950 O $2,517 O $5,034 O $25,170