- 10 On 1/1/X1 Your Co. issued $90000 of 4 year 7% bonds at 104. Interest payments are due 6/30 & 12/31 each year, the straight-line amortization method is used, & market rate is 5.86%. a) How much cash was received at issuance? b) Were the bonds issued at a discount or premium? x c) What is the amount of the discount or premium? IX d) What amount is amortized each payment? X e) What amount is each interest payment? X f) Complete the following table: Want help? Click below: Demo Problem 10.2 Date Unamortized Premium Carrying Value X X 1/1/20X1 6/30/20X1 12/31/20X1 6/30/20X2 12/31/20X2 6/30/20X3 12/31/20X3 6/30/20X4 12/31/20X4 x x xxxxxx X X X X