180. Fretz Inc. Issues a CHF2,500,000, 8%, 20-year mortgage on January 1, 2017. The terms call for annual installment payments of CHF254,630. The entry to record the first installment payment will include

1. a debit to Mortgage Payable of CHF54,630. How?

a231. Aragon Corporation issues CHF4,000,000, 6%, 5-year bonds on January 1, 2017, for CHF4,050,000. Interest is paid annually on January 1. If Aragon uses the straight-line method to amortize bond discount and premium, the amount of bond interest to be accrued at December 31, 2017 is

c. CHF230,000. How?

227. Herman Company received proceeds of $754,000 on 10-year, 8% bonds issued on January 1, 2016. The bonds had a face value of $800,000, pay interest annually on January 1, and have a call price of 101. Herman uses the straight-line method of amortization.

What is the carrying value of the bonds on January 1, 2018?

b. $763,200 how?

pleas with the steps