Liability BASE法则

课后题 Reading24 第13题 Comte Industries issues $3,000,000 worth of three-year bonds dated 1 January 2015. The bonds pay interest of 5.5% annually on 31 December. The market interest rate on bonds of comparable risk and term is 5%. The sales pro- ceeds of the bonds are $3,040,849. Under the straight-line method, the interest expense in the first year is closest to: A $150,000. B $151,384. C $152,042. 这道题为啥不能直接用3040849*5%