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PR 14-4B Entries for bonds payable and installment note transactions The following transactions were completed by Montague Inc., whose fiscal year is the calendar year: 2016 July 1. Issued $55,000,000 of 10-year, 9% callable bonds dated July 1, 2016, at a market OBJ. 3,4 (effective) rate of 7%, receiving cash of $62,817,040. Interest is payable seman- nually on December 31 and June 30. Borrowed $450,000 by issuing a six-year, 8% installment note to Intexicon Bank. The note requires annual payments of $97,342, with the first payment occurring on September 30, 2017. Oct. 1. Dec. 31. Accrued $9,000 of interest on the installment note. The interest is payable on the date of the next installment note payment. mortization of 31. Paid the semiannual interest on the bonds. The bond discount a $390,852 is combined with the semiannual interest payment (Continued) 31. Closed the interest expense account