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El 1 de enero, una empresa emiti y vendi un bono pagadero a 10 aos al 6 % por $393 000 y recibi ganancias por

El 1 de enero, una empresa emiti y vendi un bono pagadero a 10 aos al 6 % por $393 000 y recibi ganancias por $388 000. Los intereses son pagaderos cada 30 de junio y 31 de diciembre. La empresa utiliza el mtodo de lnea recta para amortizar el descuento. El asiento de diario para registrar el primer pago de intereses es:

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