Campbell's soup offers a temporary price reduction to all grocery stores on the west coast during the weeks of june 15th to july 23rd, with the expectation that the price savings will be passed along to their customers. this practice is called:
a. slotting allowances.
b. off-invoice allowances.
c. bill-back display allowances.
d. bill-back allowances.

At the beginning of 2014, winston corporation issued 10% bonds with a face value of $2,000,000. these bonds mature in five years, and interest is paid semiannually on june 30 and december 31. the bonds were sold for $1,852,800 to yield 12%. winston uses a calendar-year reporting period. using the effective-interest method of amortization, what amount of interest expense should be reported for 2014? (round your answer to the nearest dollar.)