and from Instructions Chart of Acounts (a) issued $2,750,000 of 10-year, 8% bonds at 97: (b) Amortized bond discount for a full year, using the straight-line method." (c) At the end of the third year, called bonds at 98. The bonds were carried at $2,692,250 at the time of the redemption." Refer to the Chart of Accounts for exact wording of account titles