On January 1 of the current year, Barton Corporation issued 8%, 5-year bonds with a face value of $100,000. The bonds are sold for $102,600. The bonds pay interest semiannually on June 30 and December 31, and the maturity date is December 31, 5 years from now. Barton records straight line amortization of the bond discount. The bond interest expense for the current year ended December 31 is Da $540 Ob. $10.260 c. 59,720 d. 34.320