On January 1 of the current year, Barton Corporation issued 10% bonds with a face value of $114,000. The bonds are sold for $108,300. 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 Da. $12,540 b. $13,110 Oc. $570 Od. $5.700