ebook Show Me How Discount amortization Instructions Chart of Accounts Journal Instructions On the first day of the frescal year, a company issues a $3,500,000,0%, tive-year bond that paye semiannual interest of $105.000 (53,500,000 * 8% %) receiving Cash of $3,350,000 Joutrakze the first interent payment and the amortization of the retuted band decount Refer to the Chart of Accounts for exact wording of accounts