=+Dec. 31. Paid the semiannual interest on the bonds. 31. Recorded straight-line amortization of $1,600 of discount on the bonds. 31. Closed the interest expense account. 2010 June 30 . Paid the semiannual interest on the bonds. Dec. 31. Paid the semiannual interest on the bonds. 31. Recorded straight-line amortization of $3,200 of discount on the bonds. 31. Closed the interest expense account. 2016 June 30 . Recorded the redemption of the bonds, which were called at 101.5 . The balance in the bond discount account is $57,600 after the payment of interest and amortization of discount have been recorded. (Record the redemption only.) Instructions 1. Journalize entries to record the preceding transactions. 2. Determine the amount of interest expense for 2009 and 2010. 3. Determine the carrying amount of the bonds as of December 31, 2010.