What is the answer, and how do you get it?

A corporation issues $273000, 10%, 5-year bonds on January 1, 2020, for $261600. Interest is paid annually on January 1. If the corporation uses the straight-line method of amortization of bond discount, the amount of bond interest expense to be recognized in December 31, 2020's adjusting entry is O $27300. O $25020. O $2280. O $29580