221. Terrance Company issued $1,500,000 of 8%, 5-year bonds at 106. Assuming straight-line amortization and annual interest payments, how much bond interest expense is recorded on the next interest date?

c. $102,000 how?

220. Sunwood Company issued $3,000,000 of 6%, 5-year bonds at 98, with interest paid annually. Assuming straight-line amortization, what is the carrying value of the bonds after one year?

c. $2,952,000 how?

219. Roman Company issued $4,000,000 of 6%, 5-year bonds at 98, with interest paid annually. Assuming straight-line amortization, what is the total interest cost of the bonds?

b. $1,280,000 how?

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