On July 1, 2023, LIN Inc. issued a five-year, 10% bond of $400,000 for the discount price of $343,811. Interest is to be paid semi-annually on June 30 and December 31. The company's year end is July 31. Assume the market rate of interest was 14% on the issuance date and the discount is amortized using the straight-line method. What is the interest payment, discount amortization, interest expense and bond book value respectively from the amortization schedule for June 30, 2025? Select one: a. $20,000; $5,619; $25,619; $366,287 b. $20,000; $5,619; $25,619; $343,811 c. $20,000; $5,000; $20,000; $360,668 d. $20,000; $5,619; $25,619; $349,430