On January 2, 20X4, North Co. issued bonds payable with a face value of $480,000 at a discount. The bonds are due in 10 years and interest is payable semiannually every June 30 and December 31. On June 30, 20X4 and on December 31, 20X4, North made the semiannual interest payments due and recorded interest expense and amortization of bond interest.

Required

Items 1 through 7 contained in the partially-completed amortization table below represent information needed to complete the table. For each item, select the correct numerical response.

	Cash	Interest expense	Amortization	Discount	Carrying amount
1/2/X4					1.
6/30/X4	2.	18,000	3,600	3.	363,600
12/31/X4	$14,400	4.	5.

Annual Interest Rates:	Stated	6.
	Effective	7.

Rates			Amounts
A	3.0%		G	$3,420	P	$21,600
B	4.5%		H	$3,600	Q	$116,400
C	5.0%		I	$3,780	R	$120,000
D	6.0%		J	$3,960	S	$123,600
E	9.0%		K	$14,400	T	$360,000
F	10.0%		L	$17,820	U	$363,600
			M	$18,000	V	$367,200
			N	$18,180	W	$467,400
			O	$18,360	X	$480,000