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M10-10 Computing and Reporting a Bond Liability Issued at a Premium [LO 10-3] E-Tech Initiatives Limited plans to issue $660,000, 10-year, 7.50 percent bonds. Interest

M10-10 Computing and Reporting a Bond Liability Issued at a Premium [LO 10-3] E-Tech Initiatives Limited plans to issue $660,000, 10-year, 7.50 percent bonds. Interest is payable annually reported on the January 2, 2016, balance sheet if they are issued at 102 E-TECH INITIATIVES LIMITED Balance Sheet (partial) As of January 2, 2016 Carrying Value

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