On January 1, $856,000, five-year, 10% bonds, were issued for $830,320. Interest is paid semiannually on January 1 and July 1. If the issuing corporation uses the straight- line method to amortize the discount on bonds payable, the semiannual amortization amount is 3. $42,800 b. $2,568 Oc. $5,136 d. $25,680