Bond Premium Amortization Table Straight-Line Method Annual Interest Payments Interest P RT 5 Bond Maturity Dote 4%| Bond Price 40 Bond Price 2021 ond Issue Dote 102 Annual interest 1,000 Interest/8ond Of Bonds Bond Payable 40,000 Band Premlum 20,000 Monthly Interest Bond Interest Expense Unomortieed nterest Periods Interest To Be Paid # months 12 Amortizoation Carrying Value Issue date Total Interest Account DR Account-CR Debit Dote 1/1/2017 12/31/2017 1/1/2018 1/1/2032