please help, thanks.

50 A company issued 5-year, 5% bonds with a par value of $96,000. The company received $93,947 for the bonds. Using the straight-line method, the amount of interest expense for the first semiannual interest period is: 00-2-56 Multiple Choice $2,194.70 $2605.30 $2,400.00 $4.800.00 big . Sayed ma $2.194.70 $2605.30 $2.400.00 $4,800.00 $5,210.60