Do the Journal entries, Ledger and Trial balance and Balance Sheet

1	Issued $100,000, 6% semi-annual, 10 year bonds. Effective rate is 7%. @92.893%
2	Paid $10,000 for bond issue costs.
3	Amortized the bond issue costs over 20 semi-annual periods
4	Recorded the first semi-annual interest payment.
5	Issued $100,000, 8% semi-annual, 10 year bonds. Effective rate is 7%. @107.106%
6	Paid 3,000 for bond issue costs.
7	Amortized the $3,000 bond issue costs over 20 periods.
8	Recorded the first semi-annual interest payment.
						Ledger (continued)
Accounts			Dr	Cr
					Cash			Interest Payable
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-				-
					Accounts Receivable			Bonds Payable
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-				-
					Equipment			Discount Bonds
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					22,000	-		-	-
					22,000			-
					Accum Depreciation			Common Stock
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
					-	-		-	-
	Ledger				-	2,000		-	-
						2,000			-
Paid-in Capital			Bond Issue Costs		Amortization Expense			Revenue
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	20,000
	-		-		-				20,000
Interest Expense			Retained Earnings		Premium			Treasury Stock
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-	-		-	-	-	-		-	-
-			-			-		-
				Nicole Consulting Corp.					Copyright, 2015, Mark D. Crowley, CPA
Trial Balance			Dr	Cr		Income Statement
Cash			-		Revenue			$ 20,000
Bond Issue Costs
Equipment			22,000
Accum Depreciation				2,000
Interest Payable				-
Bonds Payable				-	Salary Expense			-
Discount on Bonds			-		Interest Expense			-
Premium				-
Common Stock
Paid-in Capital
Retained Earnings
Stock Div Distributable					Total Expenses			-
Treasury Stock
Revenue				20,000
Amortization Expense			-
Interest Expense			-
Total			$22,000	$22,000	Net Income			$ 20,000
				Nicole Consulting Corp.
				Balance Sheet
Assets				12/31/15	Liabilities and Equity				12/31/15
Cash					Interest Payable				$ -
Bond Issue Costs				-	Bonds Payable				-
Equipment				22,000	Discount				$ -
Accum Depreciation				(2,000)	Premium				$ -
					Total Liabilities				$ -
					Stockholders Equity:
					Common Stock				-
					APIC				-
					Retained Earnings				20,000
					Treasury Stock				-
					Stockholders Equity				$ 20,000
Total Assets				$ 20,000	Total Liabilities & Equity				$ 20,000