Issued 15 year, $80,000 face value, 4.5% bonds on July 1 at 103. The bonds were sold to yield an effective annual rate of 4.227885%, and they pay interest every Jan 1 and Jul 1. Accrue bond interest payable and amortize bond discount/premium. Jumukha Corp. uses effective-interest amortization. (Hint: the bond was issued midway through year.)