Presented Here Is a Partial Amortization Schedule for Roseland Company

Multiple Choice

Presented here is a partial amortization schedule for Roseland Company who sold $300,000, five year 10% bonds on January 1, 2014 for $318,000 and uses annual straight-line amortization. Which of the following amounts should be shown in cell (iv) ?

A) $16,200.
B) $10,800.
C) $21,600.
D) $14,400.