On January 1, the Elias Corporation issued 10% bonds with a face value of $93,000. The bonds are sold for $91,140. 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. a. $9,114 b. $9,300 c. $9,486 Od. $1,860