on january 1 of the current year, barton corporation issued 12% bonds with a face value of $98,000. the bonds are sold for $93,100. the bonds pay interest semiannually on june 30 and december 31, and the maturity date is december 31, five years from now. barton records straight-line amortization of the bond discount. the bond interest expense for the year ended december 31 is a.$5,880 b.$12,740 c.$13,230 d.$490
