On January 1, $977,000, 5-year, 10% bonds, were issued for $947,690. Interest is paid semiannually on January 1 and July 1. If the issuing corporation uses the straight-line method to amortize discount on bonds payable, the semiannual amortization amount is O. 55.362 Ob 59,931 Oc. 529310 Od. 54.50