Bond discount; straight-line amortization (L.0.2,5) Triangle Company issued $800,000 of 12% bonds on January 1, 1983, for $767,600. The bonds are due on December 31, 1978, and pay interest semiannually on June 30 and December 31. a Prepare the required journal entry to record the bond issuance on Tanu- b Prepare entries to record the interest payment and discount amortiza- tion on June 30 and December 31, 1983. Triangle uses the straight-line method of amortization. c Compute 1983 bond interest expense. - d Present the proper disclosure of the bond issue on Triangle's December 31, 1983, balance sheet. Cv ary 1, 19X3