Bond Issue B (A) (B) Period Cash Interest Paid Interest Expense $600,000.0 (E) X 12.5% x (c) Amort. Period Ending 12.0% 3/12 3/12 (A) - (B) (D) Unamortized Balance Apr. 1/18 $16,991 Jul. 1/18 $ 18,000 $ 18,219 $ 219 16, 772 (E) Carrying Value $600,000 (D) $ 583,009 583,228 Apr. 1/26 18,000 18, 569 569 5,236 594, 764 Jul. 1/26 18,000 18,586 586 4,650 595, 350 Oct. 1/26 18,000 18,605 605 4,045 595, 955 Jan. 1/27 18,000 18,624 624 3,421 596, 579 Apr. 1/27 18,000 18,643 643 2,778 597,222 Jul. 1/27 18,000 18,663 663 2, 115 597, 885 Oct. 1/27 18,000 18,684 684 1,431 598, 569 Jan. 1/28 18,000 18,705 705 726 599, 274 Apr. 1/28 18,000 18,726 * 726 0 600,000 Totals $ 720,000 $ 736,991 $16,991 *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 Issued at premium & discount