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. $2,439 b. $24,390 c $40,650 d. 54,878