10. Shem Creek Corp. issued $200,000 of five year, 9% bonds for $192,298 on January 1 interest is payable semiannually on June 30 and December 31, beginning on June 30, 20Ys. The market rate at the time of issuance is 10%. Calculate the amount of interest expense and amortization of the discount recorded for the first fiscal method for amortization , 20Y5, The year ending December 31, 20YS, using the: a. Straight-line O market value Question 4 The Additional Paid-in Capital (Paid-in Capital in Excess of Par) account is used when O preferred stock is issued at par O common stock is issued over par. O common stock is issued at par O treasury stock is bought