on January 1 ofthe current year, Barton Corporation issued 11% bonds with a face value of 109,000. The bonds are sold for 103,550. The bonds pay nterest 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 a. $545 b. $13,080 . $5.995 d. $13,625