Friedman Company had bonds outstanding with a maturity value of $431,000. On April 30, 2011, when these bonds had an unamortized discount of $10,000, they were called in at 104. To pay for these bonds, Friedman had issued other bonds a month earlier bearing a lower interest rate. The newly issued bonds had a life of 10 years. The new bonds were issued at 103 (face value $431,000). Issue costs related to the new bonds were $3,000. Here's what I have so far: Bonds Payable 431,000 Loss on Redemption of Bonds 27,240 Cash 448,240 Discount on Bonds Payable 10,000 (to record redemption of bonds payable) Cash ? Unamortized Bond Issue Costs 3,000 Bonds Payable 431,000 Premium on Bonds Payable ? How do you find the Cash amount and Premium on Bonds Payable