=+PE 14-4A Issuing bonds at a premium obj. 3 EE 14-4 p. 626 A company issues a
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=+PE 14-4A Issuing bonds at a premium obj. 3 EE 14-4 p. 626 A company issues a $3,000,000, 12%, five-year bond that pays semiannual interest of
$180,000 ($3,000,000 12% 1
⁄2 ), receiving cash of $3,146,200. Journalize the bond issuance.
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