Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions
On July 1, 2010, Hardy Corp. issued $200,000 of 10%, 10-year bonds at 104. Interest is paid on January 1 and July 1, with any premiums or discounts amortized on a straight-line basis.
-Bond interest expense reported on the December 31, 2010, income statement of Hardy Corp. would be

A) $ 9,200.
B) $ 9,600.
C) $10,000.
D) $10,400.
E) $20,000.