A.	On January 1, 2021, Bradley Company issued $100,000, 9%, 4-year bonds. Interest is
	paid semi-annually on June 30 and December 31. The bonds were issued at $96,768
	to yield an annual return of 10% and the effective interest rate was used.
REQUIRED:		1	Prepare the journal entry for the issuance of the bonds.
		2	Prepare the journal entry required on June 30, 2021, for the interest.
		3	In the spreadsheet, prepare the amortization schedule for the bond.
	DATE	ACCOUNT				DEBIT	CREDIT
1
2