Given: Par= $300,000 Rate 10%, payable 5% semiannually every Dec. 31 and June 30 Life = 4 years; Bond date = January 1 Issue date = April 1, 19X1 Selling Price = par Prepare all of the entries for 19X1. ssume the same information as in the previous example except that the bond is sold at 98. Prepare all the 19X1 entries, including the discount amortization