Semi-annual interest period an 1 2014 ul 12014 an 1 2015 4 marks b. erest expense 2 = 4.5% 36 220 36,500 Cash.............................................................................. Bond Interest Expense......... Cash........................................................................ Bond Interest Interest payment Slmil x 6%x1/2 30 ooo 30,000 ortizati 2014 6 220 6,500 January 1. 2014 Bonds Payable.. July 1. 2014 Bonds Payable.. December 31 2014 Bonds Payable. Bond Interest Payable... Bond Amortized cost 804 880 811 100 817,600 804,880 804,880 36,220 6,220 30,000 36,500 ...6,500 30,000 1 mark 2 marks 3 marks