Bond Issue B $550,000.0 x (A) Cash Interest Paid (B) Period Interest Expense (E) x 9.5% x (c) Amort. Period Ending 9.0% x 3/12 3/12 (A) - (B) Apr. 1/18 $17,627 (D) Unamortized Balance (E) Carrying Value $550,000 - (D) $ 532,373 Jul. 1/18 $ 12,375 $ 12,644 $ 269 17,358 532,642 Apr. 1/26 12,375 12,932 557 4,958 545,042 Jul. 1/26 12,375 12,945 570 4,388 545,612 Oct. 1/26 12,375 12,958 583 3,805 546,195 Jan. 1/27 12,375 12,972 597 3,208 546,792 Apr. 1/27 12,375 12,986 611 2,597 547,403 Jul. 1/27 12,375 13,001 626 1,971 548,029 Oct. 1/27 12,375 13,016 641 1,330 548,670 Jan. 1/28 12,375 13,031 656 674 549,326 Apr. 1/28 12,375 13,049 * 674 0 550,000 Totals $ 495,000 $ 512,627 $17,627 *Adjusted for rounding 2. Bond Issue B a. Were the bond B issued at a premium and/or discount? O Issued at discount Issued at premium Journallize the issuance of bond B on April 1, 2018. View transaction list Journal entry worksheet 1 Record the Issuance of bonds at a discount. Note: Entests before credits. Date April 01, 2018 General Journal Debit Credit > Clear entry View general journal Record entry c. What is the contract interest rate for the issue bond B? Contract interest rate % d. Interest of how much is paid how often for bond B issued? Interest paid Ok t ces e. What is the term of bond B issue? Term of each bond issue year term f. Show how bond B would appear on the balance sheet under non-current liabilities at July 31, 2026. Balance Sheet (Partial) Non-current liablities g. Calculate the bond B interest expense that would appear on the income statement for the year ended July 31, 2027. Total bond interest expense h. Independent of (a) through (g), assume that bond B issues was retired on December 1, 2027, at 97. Record the entries. View transaction list Journal entry worksheet < 1 2 Record the interest paid on bonds. Note: Enter debits before credits. Date December 01, 2027 General Journal Debit Credit