Lassen Corporation issued ten-year term bonds on January 1, 2010, with a face value of $800,000 . The face interest rate is 6 percent and interest is payable semiannually on June 30 and December 31 . The bonds were issued for $690,960 to yield an effective annual rate of 8 percent. The effective interest method of amortization is to be used. How much bond interest expense (rounded to the nearest

dollar) should be reported on the income statement for the year ended December 31, 2010?
a. $48,000
b. $55,422
c. $55,131
d. $55,276


B

Business

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