first picture is instructions, second and third is chart of accounts fourth is "question" chart to be completed.

On the first day of the fiscal year, a company issues an $380,000, 7%, 5-year bond that pays semiannual interest of $13,300 ($380,000 x 7% x 1/2), receiving cash of $357,200. Required: Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight-line method. Refer to the Chart of Accounts for exact wording of account bitles, Chart UT ACQUIS CHART OF ACCOUNTS General Ledger ASSETS REVENUE 410 Sales 110 Cash 111 Petty Cash 610 Interest Revenue 112 Accounts Receivable 611 Gain on Redemption of Bonds 113 Allowance for Doubtful Accounts 114 Notes Receivable 115 Interest Receivable 121 Merchandise Inventory 122 Supplies 131 Prepaid Insurance 140 Land 151 Building 152 Accumulated Depreciation-Building 153 Equiment EXPENSES 510 Cost of Merchandise Sold 511 Bad Debt Expense 512 Credit Card Expense 513 Cash Short and Over 521 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Repairs Expense 533 Repairs expense 153 Equipment 154 Accumulated Depreciation-Equipment 534 Rent Expense 535 Insurance Expense LIABILITIES 210 Accounts Payable 221 Salaries Payable 536 Supplies Expense 551 Depreciation Expense-Building 552 Depreciation Expense-Equipment 590 Miscellaneous Expense 231 Sales Tax Payable 241 Notes Payable 710 Interest Expense 711 Loss on Redemption of Bonds 242 Interest Payable 251 Bonds Payable 252 Discount on Bonds Payable 253 Premium on Bonds Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight-line method on December 31. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 JOURNAL POST. REF. DEBIT DESCRIPTION CREDIT DATE