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On January 1 of the current year, Barton Corporation issued 12% bonds with a face value of $84,000. The bonds are sold for $81,480. The bonds pay interest semiannually on June 30 and December 31, and the maturity date is December 31, 5 years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is

a. $840

b. $10,080

c. $2,520

d. $10,584