PAGE 2016PAGE 2017 GENERAL JOURNAL Score: 177/193 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT Jan. 1 Cash 767,198.26 Discount on Bonds Payable 32,801.74 Bonds Payable 800,000.00 Jan. 1 Deferred Bond Issue Costs 18,848.31 Cash 18,848.31 Dec. 31 Interest Expense 53,703.88 Cash 3,703.88 Discount on Bonds Payable 48,000.00 Dec. 31 Interest Expense 3,769.56 Deferred Bond Issue Costs 3,769.56