on january,1 2025, windsor company issued ten years bonds with a face value of $680,000 and a stated interest rate of 4% payable semiannually on june 30 and december 31. ( assume all semi-annual periods are exactly six months in duration.) the bonds were sold to yield 6%

a) determine the selling price of the bonds and record the journal entry for the sale

b) prepare an amortization table using the effective interest method for 2025, assuming that the amortization is recorded on interest payment dates.

c) prepare the appropriate journal entry to account for interest at December 31, 2025

d) i) state another name for yield

ii) state another name for stated rate of interest