Presented Here Is a Partial Amortization Schedule for Rosebud Company

Multiple Choice

Presented here is a partial amortization schedule for Rosebud Company which sold $300,000 of 5-year, 10% bonds on January 1, 2020, for $318,000 and uses annual straight-line amortization. Which of the following amounts should be shown in cell (iii) ?

A) $9,000.
B) $18,000.
C) $3,600.
D) $1,800.