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A partial bond amortization schedule the Fence Company is given below: Premium Premium Book Date Cash Pmt Interest Amortization Balance Value 4/30/2011 2,349.30 102,349.30 10/31/2011

A partial bond amortization schedule the Fence Company is given below:

Premium

Premium

Book

Date

Cash Pmt

Interest

Amortization

Balance

Value

4/30/2011

2,349.30

102,349.30

10/31/2011

3,000.00

2,968.13

31.87

2,317.43

102,317.43

4/30/2012

3,000.00

2,967.21

32.79

2,284.64

102,284.64

Enter the adjusting entry for accrued interest at December 31, 2011

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