A company issued 10.0% 5-year bonds with a par value of $190,000. The market rate when the bonds were issued was 11.0%. The company received $182,839.26 cash for the bonds. Using the effective interest method, compute the amount of interest expense for the second semiannual interest period (round to 2 decimals).

a. $9,500.00
b. $19,000.00.
c. $20.142.91
d. $10.056.16.
e. $10,086.75