On January 1 of the current year, Barton Corporation issued 10% bonds with a face value of $200,000. The bonds are sold for $191,000. The bonds pay interest semiannually on June 30 and December 31, and the maturity date is December 31, five years from now. Barton records straight line amortization of the bond discount. The bond interest expense for the year ended December 31 is Os. $18,200 Ob. $21,800 Os 510,900 Od. $29.000