On January 1, the Bias Corporation issued 10% bonds with a face value of $116,000. The bonds are sold for $113,680. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, ten years from now. Elias records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 of the first year is. Ob. 81.300 Oc. $11,000 Od. SILMA