On January 1, $957,000, five-year, 10% bonds, were issued for $928,290. 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 a. $2,871 Ob. $47,850 c. $5,742 d. $28,710