On January 1n company issued and sold a $400.000 to your bond potatoeived process of $300.000. Interest is ayate nach Junie 20 and Document. The company uses the straight linethod to amortize the discount Theometry corticostat Debit Bond Interest Expore $14,200, C14000 Bonds 1200 Debit Bond Ilorest Expo 13.000 debit count on Bonds 00 Cash 12.000 Debt Bond Interest Expense 28.000, credit Cash 528.000 Dubit Eland Interest Expense $14.000, debit Discount on Bonds Payabe200514.200