Bond Issue B 8 (B) (A) Period Cash Interest Interest Paid Expense $460,000.0 K (E) X 10.5% 10.0% X 3/12 3/12 (0) Amort (A) - (8) Carrying Value $460,000 - (D) $ 445,866 446,070 (D) Un amortized Balance $14,114 13,930 Period Ending Apr. 1/18 Jul. 1/18 $ 11,500 $ 11,704 $ 204 Apr. 1/26 Jul. 1/26 Oct. 1/26 Jan. 1/27 Apr. 1/27 Jul. 1/27 Oct. 1/27 Jan. 1/28 Apr. 1/28 Totals 11,500 11,500 11,500 11.500 11,500 11,500 11,50 11,580 11,500 $ 460,000 11,955 11,967 11,90 11,992 12,085 12,010 12,032 12,046 12,061 $ 474, 134 455 467 48 492 505 518 532 5.46 561 1 $14,134 4,181 3,634 3,154 2,662 2,157 1.639 1, 107 561 455,899 456,366 456,846 457,338 457,843 458,361 458,893 459,439 450,000 *Adjusted for rounding 2. Bond Issue B a. Were the bond B issued at a premium and/or discount? Issued at discount Issued at premium O issued at premium & discount b. Journalize the issuance of bond B on April 1, 2018 8 View transaction list Journal entry worksheet