on January 1 of the current year, the Barton Corporation issued 6% bonds with a face value of $73,000. The bonds are sold for $70,810. 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 Om SS Ob 54380 Oe sexis Od. 52.190