Just need the two supplemental questions. The trial balance as well as t charts and adjusted trial balance are here to help, thanks

Apple Mountain Company Trial Balance 11/30/17 Cr Dr 162,000 124,000 1,000 50,000 55,000 62,000 75,000 0 32,000 94,000 Cash Accounts Receivable Allowance for Doubtful Accounts Short Term Note Receivable Supplies Inventory Equipment Building Accumulated Depreciation Copyright Accounts Payable Dividends Payable Interest Payable Unearned Revenue ST Note Payable LT Mortgage Payable Bonds Payable Premium on Bonds Payable Common Stock - $1.50 par Paid In Capital In Excess of Par - CS Preferred Stock - $5 par Paid In Capital In Excess of Par-PS Treasury Stock Retained Earnings Dividends Sales Revenue Sales Returns & Allowances Sales Discounts Cost of Goods Sold Bad Debts Expense Depreciation Expense Wages Expense Rent Expense Insurance Expense Supplies Expense Interest Revenue Interest Expense Gain on Sale of Equipment Income Tax Expense Total 12,000 0 0 14,000 15,000 0 200,000 26,840 105,000 86,000 1,000 50,000 - 3,500 2,000 490,160 7,000 3,000 46,000 5,000 16,000 160,000 98,000 25,000 16,000 1,000 6,500 15,000 46,000 1,052,500 1,052,500 Apple Mountain Company Journal entries Date Account 1-Dec Building LT Mortgage payable Credit Calculation Debit $300,000 $ 300,000 $ 6,000 25-Dec Cash Common Stock-$1.50 par Paid in Capital in Excess of Par-CS $ 1,500 =1,000*1.50 $ 4,500 $ 213,000 ((105000/1.50)+1000) *3 29-Dec Dividends Dividends Payable $ 213,000 31-Dec LT Mortgage payable Interest expense Cash $ 1,800 $ 2,000 3800-2000 300000*8%*1/12 $ 3,800 $ 200 15000*8%*2/12 31-Dec Interest expense Interest Payable $ 200 31-Dec Interest expense Premium on Bonds Payable Interest Payable $ 18,147 $ 1,853 (200000+26840) *8% balancing figure $ 20,000 200000*10% $ 4,000 14000-10000 31-Dec Unearned Revenue Sales Revenue $ 4,000 $ 550 =50*11 31-Dec Treasury Stock Cash $ 550 Apple Mountain Company T Accounts Date Debit Date Credit Date Debit Date Credit Cash Building Op bal $162,000 31-Dec $ 3,800 Op bal $ 25-Dec $ 6,000 31-Dec $ 550 1-Dec $ 300,000 Date Debit Date Credit LT Mortgage payable Op bal $ . 31-Dec $ 1,800 1-Dec $ 300,000 Date Debit Date Credit Unearned Revenue 31-Dec $4,000 Op bal $14,000 Bal. . $ 298,200 $ 163,650 Common Stock-$1.50 par Op bal $105,000 25-Dec $ 1,500 Bal $300,000 Bal. Paid in Capital in Excess of Par-CS Dividends Op bal $ 86,000 Op bal $ 2,000 25-Dec $ 4,500 29-Dec $ 213,000 Bal. $10,000 Interest Payable Op bals 31-Dec $ 200 - 31-Dec $20,000 $ 90,500 Bal. Bal. $ 20,200 Bal. Treasury Stock Bal. . $ 106,500 Premium on Bonds Payable 31-Dec $ 1,853 Op bal $ 26,840 Op bal $ 31-Dec $ $215,000 Dividends Payable Op bal $ . 29-Dec $ 213,000 550 Bal. $213,000 Bal. $ 24,987 Bal. $ 550 Sales Revenue Interest expense Op bal $490,160 Op bal $ 6,500 31-Dec $ 4,000 31-Dec $ 2,000 31-Dec $ 200 31-Dec $ 18,147 Bal. $494,160 Bal. $ 26,847 Apple Mountain Company Accounts Cash Accounts Receivable Allowance for doubtful accounts Short term Note receivable Supplies Inventory Equipment Building Accumulated Depreciaiton Copyright Accounts Payable Dividends Payable Interest Payable Unearned Revenue ST Note Payable LT Mortgage Payable Bonds Payable Premium on Bonds Payable Common Stock- $1.50 par Paid in Capital in Excess of Par-CS Preferred Stock- $5 par Paid in Capital in Excess of Par-PS Treasury Stock Retained earnings Dividends Sales Revenue Sales returns & allowances Sales discounts Cost of goods sold Bad Debt expense Depreciation expense Wages expense Rent expense Insurance expense Supplies expense Interest Revenue Interest expense Gain on sale of equipment Income tax expense Totals Adjusted Dec TB Debit Credit 163,650 124,000 1,000 50,000 55,000 62,000 75,000 300,000 32,000 94,000 12,000 213,000 20,200 10,000 15,000 298,200 200,000 24,987 106,500 90,500 1,000 50,000 550 3,500 215,000 494,160 7,000 3,000 46,000 5,000 16,000 160,000 98,000 25,000 16,000 1,000 26,847 15,000 46,000 1,588,047 1,588,047 Supplemental Questions 1. What will be the balance in the Mortgage Payable Account at Jan. 31, 2018 after the second monthly payment is made? 2. The Company is about to issue $2,000,000 of 5-year, 12% bonds. Interest will be paid semi- annually. The market interest rate for such securities is 10%. How much can The Company expect to receive from the sale (issuance) of these bonds