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Completing a Debt Amortization Table (Straight Line) Chekhov Company sold $200,000 of bonds on December 31, 2018. A portion of the amortization table appears below.

Completing a Debt Amortization Table (Straight Line)

Chekhov Company sold $200,000 of bonds on December 31, 2018. A portion of the amortization table appears below.

Period Cash Payment (Credit) Interest Expense (Debit) Discount on Bonds Payable (Credit) Discount on Bonds Payable Balance (Debit) Bond Payable Carrying Value (Credit)
At issue $8,000 $192,000
6/30/2019 $12,000 $12,800 $800 7,200 $192,800
12/31/2019 12,000 12,800 800 6,400 193,600
6/30/2020 ? ? ? ?

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Q: Calculate the liability balance shown on a statement of financial position after the interest payment is recorded on June 30, 2020.

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