On January 1 of the current year, Barton Corporation issued 10% bonds with a face value of $84,000. The bonds are sold for $81,480. 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. $8,904 b. $8,400 c. $2,520 d. $700