On January 1 of the current year, Barton Corporation issued 11% bonds with a face value of $91,000. The bonds are sold for $86,450. 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 Oa. $455 Ob. $11,375 Oc. $10,920 Od. $5,005