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Entries for issuing Bonds and Amortizing Discount by Straight-Line Method On the first day of its fiscal year, Chin Company issued $29,200,000 of five-year, 8% bonds to finance its operations of producing and selling home improvement products. Interest is payable semiannually. The bonds were issued at a market (effective interest rate of 10%, resulting in Chin receiving onth of $25,945,153 a. Journalize the entries to record the following: 1. Issuance of the bonds 2. First semiannual interest payment. The bond discount is combined with the semiannual interest payment. (Round your answer to the nearest dollar.) 3. Second semiannual interest payment. The bond discount is combined with the semiannual interest payment. (Round your answer to the nearest dollar) If an amount box does not require an entry, leave it blank Round your answers to the nearest dollar. 1. Cash 26.5.15 Discount on Bonds Payable 2254,87 Bonds Payable 29,200,000 1,347.258 X Interest Expense Discount on Bonds Payable 179.255 X Cash 1.16.00 3. Interest Expense 3.356,221 X Discount on Bonds Payable 1221 X Cash 1.16.000 Entries for issuing Bonds and Amortizing Premium by Straight-Line Method Smiley Corporation wholesales repair products to equipment manufacturers. On April 1. Year 1, Smiley issued $2,500,000 of 8-year, 11% bonds at a market (effective) Interest rate of 94, receiving cash of $2,780,850. Interest is payable semiannually on April 1 and October 1. a. Journalize the entry to record the issuance of bonds on April 1, Year 1. If an amount box does not require an entry, leave it blank b. Journalize the entry to record the first interest payment on October 1, Year 1, and amortization of bond premium for six months, using the straight-line method (Round to the nearest dollar.) If an amount box does not require an entry, leave it blank. c. Why was the company able to issue the bonds for $2,780,850 rather than for the face amount of $2,500,000 The market rate of interestis the contract rate of interest