On January 1 of the current year, the Barton Corporation issued 11% bonds with a face value of $89,000. The bonds are sold for $86,330. 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 Oa $10,324 b. $2,670 c. $816 d. $9,790