(A) (B) Cash Period Interest Interest Paid Expense $450,000.0 X (E) * 11.5% 11.0% X 3/12 x 3/12 (C) Amort. (A) - (B) $ Period Ending Apr. 1/18 Jul. 1/18 : Apr. 1/26 Jul. 1/26 Oct. 1/26 Jan. 1/27 Apr. 1/27 Jul. 1/27 Oct. 1/27 Jan. 1/28 Apr. 1/28 Totals $ 12,375 : 12,375 12,375 12,375 12,375 12,375 12,375 12,375 12,375 12,375 $ 495,000 $ 12,556 : 12,811 12,823 12,836 12,850 12,863 12,877 12,892 12,907 12,921* $ 508,269 181 : : 436 448 461 475 488 502 517 532 546 (D) Unamortized Balance $13,269 13,088 : 3,969 3,521 3,060 2,585 2,097 1,595 1,078 546 0 (E) Carrying Value $450,000 - (D) $ 436,731 436,912 : 446,031 446,479 446,940 447, 415 447,903 448, 405 448,922 449, 454 450,000 $13,269 *Adjusted for rounding 2. Bond Issue B a. Were the bond B issued at a premium and/or discount? Issued at discount Issued at premium Issued at premium & discount b. Journalize the issuance of bond B on April 1, 2018. View transaction list Journal entry worksheet Record the Issuance of bonds at a discount. Note: Enter debits before credits. General Journal Debit Credit Date April 01, 2018 c. What is the contract interest rate for the issue bond B? Contract interest rate % d. Interest of how much is paid how often for bond B issued? Interest paid e. What is the term of bond B issue? Term of each bond issue year term f. Show how bond B would appear on the balance sheet under non-current liabilities at July 31, 2026. Balance Sheet (Partial) Non-current liablities g. Calculate the bond B interest expense that would appear on the income statement for the year ended July 31, 2027. Total bond interest expense h. Independent of (a) through (g), assume that bond B issues was retired on December 1, 2027, at 97. Record the entries. View transaction list Journal entry worksheet