30 Record the purchase of 15,000 shares of treasury stock at $22/share 31-33 A company sells $100,000 worth of 10% callable bonds, with a five year term, for 101 31 32 Record the sale of the bonds Record the first semi annual interest payment and amortization of premium/discount - use the straight line method 33 Record the redemption of the bonds at term (assume all interest was paid earlier)