On January 1 of the current year, Barton Corporation issued 10% bonds with a face value of $97,000. The bonds are sold for $92,150. 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. $10,670 Ob. $485 Oc. $11,155 Od. $4,850