On January 1, Elias Corporation issued 10% bonds with a foce value of $112,000. The bonds are sold for $109,760. The bonds pay interest semlannually on June 30 and December 31, and the maturity date is December 31,10 years from now. Elias records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 of the first year is a. 510,926 6. 52.240 e 511.424 (a 511,200