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$H$

$1$

J

$1$a$.$ At the beginning of the year, ABC Company issued three$-$year, $4\%$ bonds with a face value of $$100,000$ receiving $$92,127.$ Journalize the entry for the issuance.

$\backslash$table$[[$Date$,$Account,Debit,Credit$],[\frac{x}{x}\frac{?}{20xx},$cash,$92,127,],[,$discount on bonds payable,$7,873,],[,$bonds payable,,$100,000],[,,,],[,,,]]$

$1$b$.$ Record the first year's interest payment and the amortization of the related bond discount or premium.

$\backslash$table$[[$Date$,$Account,Debit$],[\frac{x}{x}\frac{?}{20xx},,],[,,],[,,]]$

$2$a$.$ At the beginning of the year, ABC Company issues a $$100,000,8\%,5-$year bond that pays semiannual interest receiving $$113,000.$ Journalize the entry for the issuance.

$\backslash$table$[[$Date$,$Account,Debit,Credit$],[\frac{x}{x}\frac{?}{20xx},,,],[,,,],[,,,],[,,,],[,,,]]$