On January 1, $954,000, five-year, 10% bonds, were issued for $925,380. 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. $28,620 Ob. $47,700 Oc. $5,724 Od. $2,862