Matchbox Company issues 6%, four-year bonds, on December 31, 2011, with a par value of $100,000 and semiannual interest payments.

Semiannual Period-End	Unamortized Discount	Carrying Value
(0)	12/31/2011		$	6,733		$	93,267
(1)	6/30/2012			5,891		94,109
(2)	12/31/2012			5,049			94,951

Use the above straight-line bond amortization table and prepare journal entries for the following.

(a)	The issuance of bonds on December 31, 2011. (Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
Dec 31, 2011	(Click to select)Premium on bonds payableAccounts payableCashBond interest expenseAccounts receivableDiscount on bonds payableBonds payableBond interest payable
	(Click to select)Bond interest payableAccounts receivableBonds payableCashBond interest expenseDiscount on bonds payablePremium on bonds payableAccounts payable
	(Click to select)CashAccounts payablePremium on bonds payableAccounts receivableBonds payableBond interest expenseBond interest payableDiscount on bonds payable

(b)	The first interest payment on June 30, 2012. (Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
Jun 30, 2012	(Click to select)Bond interest payableBonds payableAccounts receivableAccounts payableBond interest expensePremium on bonds payableDiscount on bonds payableCash
	(Click to select)Bond interest payablePremium on bonds payableAccounts receivableCashAccounts payableBond interest expenseBonds payableDiscount on bonds payable
	(Click to select)Accounts payableBonds payableBond interest payableBond interest expensePremium on bonds payableDiscount on bonds payableAccounts receivableCash

(c)	The second interest payment on December 31, 2012. (Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
Dec 31, 2012	(Click to select)Accounts receivableBonds payableCashBond interest expenseBond interest payableDiscount on bonds payablePremium on bonds payableAccounts payable
	(Click to select)Bonds payableAccounts payableDiscount on bonds payableBond interest payableAccounts receivablePremium on bonds payableBond interest expenseCash
	(Click to select)Accounts payableCashBond interest payableDiscount on bonds payableBonds payableBond interest expenseAccounts receivablePremium on bonds payable

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