Bond Issue B (A) (B) Period Cash Interest Interest Paid Expense $630,000.0 x (E) x 12.0% x Period Ending 8.0 % x 3/12 3/12 (A) - Apr. 1/18 (C) Amort. (B) (D) Unamortized Balance $145,623 (E) Carrying Value $630,000 - (D) $ 484,377 Jul. 1/18 $ 12,600 $ 14,531 $ 1,931 143,692 486,308 Apr. 1/26 12,600 17,428 4,828 44,223 585,777 Jul. 1/26 12,600 17,573 4,973 39,250 590,750 Oct. 1/26 12,600 17,723 5,123 34,127 595,873 Jan. 1/27 12,600 17,876 5,276 28,851 601,149 Apr. 1/27 12,600 18,034 5,434 23,417 606,583 Jul. 1/27 12,600 18,197 5,597 17,820 612,180 Oct. 1/27 12,600 18,365 5,765 12,055 617,945 Jan. 1/28 12,600 18,538 5,938 6,117 623,883 Apr. 1/28 12,600 18,717 * 6,117 0 630,000 Totals $ 504,000 $ 649,623 $145,623 *Adjusted for rounding 2. Bond Issue B a. Were the bond B issued at a premium and/or discount? Issued at discount O Issued at premium O Issued at premium & discount b. Journalize the issuance of bond B on April 1, 2018.