On January 1 2016 The Baker Corporation Issued 10 Bonds With A Face Value Of 50

On january 1, 2016 the Baker Corporation issued 10% bonds with a face value of $50,000. The bonds were sold for $46,000. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is december 31, 2020. Baker records straight-line amortization of the bond discount. The bond interest expense for year ended December 31, 2016 is
 
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