On January 1, $874,000, five-year, 10% bonds, were issued for $847,780. 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 Oa. $43,700 Ob. $5,244 Oc. $26,220 Od. $2,622