Non-interest Bearing Bonds (Straight Line)} Dean Plumbing issues ($ 1,000,000) face value, non-interest bearing bonds on December

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Non-interest Bearing Bonds (Straight Line)}

Dean Plumbing issues $\$ 1,000,000$ face value, non-interest bearing bonds on December 31, 2018 . The bonds are issued at 65 and mature on December 31, 2022.

\section*{Required:}

Assuming the straight-line amortization method is followed, prepare the journal entry on December 31, 2021.

\section*{OBJECTIVE 5 Exercise

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