On January 1 , a $813,000,10%,5-year bond was issued for $788,610. 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. $40,650 b. $2,439 c. $24,390 d. $4,878