On January 1, $882,000, 5-year, 10% bonds, were issued for $855,540. Interest is paid semiannually on January 1 and July 1. If the issuing corporation uses the straight- method to amortize discount on bonds payable, the semiannual amortization amount is a. $44,100 b. $5,292 c. $26,460 d. $2,646