User Question content area top Part 1 On January 1, 2024, Ling Services issued 162000 of fiveyear, 12% bonds when the market interest rate was 10%. The issue price of the bonds was 174526 . Ling uses the effectiveinterest method to amortize the bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. How much interest expense will be recorded when the first interest payment is made? (Round the final answer to the nearest dollar.) Question content area bottom Part 1 A.$ 9 comma 720 B.$ 10 comma 472 C.$ 8 comma 726 D.$ 8 comma 100