Question 3 1 On January 1 of the current year, the Wardly, Inc. issued 12% bonds with a face value of $300,000. The bonds are sold for $290,000. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, five years from now. Wardly records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is $36,000 $19,000 $38.000 $46,000