Ex. 16.2. Bonds: Issuance Between Dates. 1. Issue date interest date, but not bond date and not FYE. Suppose we issue $100k in 4-year semiannual 10% bonds to yield 8%, Bond date is 3/31/?, so coupons are 9/30 and 331 . we have a 1231 FYE, and the bonds are issued 9/30/A, so a payment'is missed. Valuation, entries? L and interest method