The following partial amortization schedule is available for Wildhorse Co. who sold $675000,5-year, 10% bonds on January 1, 2020 for $702000 and uses annual straight-line amortization. BOND AMORTIZATION SCHEDULE Interest Interest to be Periods paid Interest Premium Unamortizec expense Amortization Premium January 1, 2020 $27000 January 1, 2021 (i) (ii) (iii) ( iv) Which of the following amounts should be shown in cell (ii)? O $54000 O $72900 O $62100 $70200