Bond Premium/Discount Bond Principal amount $150,000.00 Bond Stated Interest Rate (APR) 4.0% # years with semi-annual payments @ 6/30 & 12/31 4 Market Interest Rate @ Issuance (APR) 5.0% Date of Issuance 1/1/17 Bond Issuance Price $144,622.40 Use the Strait-line method of amortizing the premium/discount Date Cash Payment Interest Expense (circle one below) Prem/Disc Amortized (circle one below) Prem/Disc Balance Carrying Value 1/1/17 6/30/17 12/31/17 6/30/18 12/31/18 6/30/19 12/31/19 6/30/20 12/31/20 Totals General Journal Date Account Names Debit Credit 1/1/17 6/30/17 12/31/17 6/30/18 12/31/18 6/30/19 12/31/19 6/30/20 12/31/20 12/31/20 Bond Premium/Discount Bond Principal amount $150,000.00 Bond Stated Interest Rate (APR) 4.0% # years with semi-annual payments @ 6/30 & 12/31 4 Market Interest Rate @ Issuance (APR) 3.0% Date of Issuance 1/1/17 Bond Issuance Price $155,614.44 Use the Strait-line method of amortizing the premium/discount Date Cash Payment Interest Expense (circle one below) Prem/Disc Amortized (circle one below) Prem/Disc Balance Carrying Value 1/1/17 6/30/17 12/31/17 6/30/18 12/31/18 6/30/19 12/31/19 6/30/20 12/31/20 Totals