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On November 1, 2012, Love Company sold (issued) 400, $1,000, ten-year, 8% bonds at 94. The bonds were dated November 1, 2012, and interest is

On November 1, 2012, Love Company sold (issued) 400, $1,000, ten-year, 8% bonds at 94. The bonds were dated November 1, 2012, and interest is payable each November 1 and May 1. The amount of discount amortization at each semi-annual interest date would be (assume straight-line amortization):

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