(A) Cash Interest (B) Period Interest Paid Expense $490,000.0 (E) 7.5% x Period Ending 7.0% x 3/12 3/12 (A) - Apr. 1/18 Jul. 1/18 $ 8,575 $ 8,866 $ 291 (C) Amort. (B) (D) Unamortized Balance $17,128 16,837 (E) Carrying Value $490,000 (D) $ 472,872 473,163 : : Apr. 1/26 8,575 9,093 518 4,511 485,489 Jul. 1/26 8,575 9,103 528 3,983 486,017 Oct. 1/26 8,575 9,113 538 3,445 486,555 Jan. 1/27 8,575 9,123 548 2,897 487,103 Apr. 1/27 8,575 9,133 558 2,339 487,661 Jul. 1/27 8,575 9,144 569 1,770 488,230 Oct. 1/27 8,575 9,154 579 1,191 488,809 Jan. 1/28 8,575 9,165 590 601 Apr. 1/28 8,575 9,176 * 601 0 OT 489,399 490,000 Totals $ 343,000 $ 360,128 $17,128 *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