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Vaughn Manufacturing issued $ 6 3 0 0 0 0 of 7 % , 1 0 - year bonds on one of its interest dates

Vaughn Manufacturing issued $630000 of 7%,10-year bonds on one of its interest dates for $544131 to yield an effective annual rate of 9%. The effective-interest method of amortization is to be used. Interest is paid annually.
What amount of discount (to the nearest dollar) should be amortized for the first interest period?
$7728
$4872
$6011
$9744
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