On January 1 of the current year, Barton Corporation issued 7% bonds with a face value of $93,000. The bonds are sold for $90,210. 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 year ended December 31 is a.$7,068 b.$543 c.$2,790 d.$6,510