When a company prepares a bond indenture, certain provisions of the bonds are included. Which of the following is (are) not specified in the indenture? Select one: O a Cash to be received at the issue date. b. Maturity date. O c. Dates of interest payments. d. Rate of interest to be paid. Dividends in arrears on cumulative preferred shares are Select one: O a recorded as a current liability b. recorded as either a current liability or non-current liability depending on when they were first in arrears. C. reported only in the notes to the financial statements, d not possible under IFRS. 0 Changes in estimate are accounted for Select one: a. Problematically O b. Regressively O c. Retroactively d. None of these On January 1, 2018, Tantor Inc. issued $20,000,000 worth of face value bonds, which pay interest semi-annually each June 30th and December 31 at a stated rate of 6% per annum. The market rate for the year was 8%. The bonds mature exactly 10 years from the date of issue. Tantor uses the effective interest method, as required by IFRS. The amount of interest expense recorded by Tantor on June 30, 2018 with respect to these bonds was dosest to Select one: O a $634.733 b. $799,780. c. $518,465. d. $691,287