bondextra1earlyret
	four year bonds issued 10/1/09
	Bond face amount		100,000
	Bond face rate		8% annual			4%	semi-annual
	Market rate		10% annual			5%	semi-annual
	Interest payment periods		8
	Interest payment dates 10/1 and 4/1
	Bonds retired on 4/1/10 for		112,500
	December 31 year end
Determine the proceeds from this bond issuance
Prepare all journal entries from the bond issuance date through the early retirement
Determine the impact of the bonds on the balance sheet and income statement for
2009 and 2010