Please answer problem #10, SHOWING ALL WORK ACCORDINGLY. Thank you!

A corporation issues $363000, 10%, 5-year bonds on January 1, 2020, for $347700. Interest is paid annually on January 1. If the corporation uses the straight-line method of amortization of bond discount, the amount of bond interest expense to be recognized in December 31, 2020's adjusting entry is O $3060. O $36300. O $39360 O $33240