On January 1 of the current year, Barton Corporation issued 8% bonds with a face value of $109,000. The bonds are sold for $103,550. 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 s . $4,360 ob. $10,355 . $9,810 od. $545