A company issues a $200,000, 11% bond on Dec. 31, 2017 . The bond matures in 8 years. The market rate is 7%, and the bond pays intere on December 31 beginning in 2018. st 3. Assume the company calls the bond at 98 on December 31, 2021. How should the company record the unamortized premium? A. Credit for $20,673 B. Debit for $27,097 Co. 000 FU O0U R08.co C. Debit for $32,801 ( D. Debit for $14,899 une Tai Which of the following is incorrect? hen a bond is issued at a discount, the interest expense for coupon payment will be greater than the interest paid out. B. When a bond is issued at a premium, amortization reduces th balance of the premium and the carrying value of the bond