(B) Journalize the interest payment on June 30, 2011 (Discount)

(B) Journalize the interest payment on June 30, 2011 (Discount) Amortization Schedule: Bond Discount (effective interest) Date 1/1/2010 6/30/2010 12/31/2010 6/30/201 1 12/31/2011 6/30/2019 12/31/2019 Interest to Be Paid ($400,000 x $20,000 20,000 20,000 20,000 20,000 20,000 (b) Interest Expense x (d) Carrying Amount, Beginning Of period] ,247 21 ,322 21 ,401 21,485 23,560 23,774 Amortization $1,247 1,322 1,401 1,485 3,560 3,774 Carrying Amount [Beginning Carrying Amount + $354,118 355,365 356,687 358,088 359,573 396,226 400,000