Bramble Company issued a $258000, 4%, 20-year note payable on January 1, 2021 with repayment terms of equal monthly instalments plus interest at the beginning of every month with the first payment due on February 1, 2021. What amount would represent the December 31, 2021 year end accrued interest expense rounded to the nearest dollar? $1505 $10320 $821 $1075

On January 1, 2021, $1050000, 5-year, 5% bonds, were issued for $1005212. The interest rate in effect when the bonds were issued was 6%. Interest is paid semi-annually on January 1 and July 1. What would be the amortized cost of the bonds on January 1, 2022? (Round intermediate calculations to 5 decimal places.) $1005212 $1050000 $1017286 $1013142