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Ace's fiscal year ends on December 31st every year. Ace prepares accrual adjusting entries semi-annually, on June 30th and Dec. 31st each year. Ace applies US GAAP for all of its debt instruments and does not use the fair value option. Ace Corp. issued bonds with face value of $300,000 on July 1, 2016. These bonds mature on June 30, 2019 and have a stated interest rate of 4%. These bonds require semi-annual coupon payments on Dec. 31 and June 30 each year. Ace received $261,316 as original principal on 7/1/16 when these bonds were issued. Ace's bond issue costs were immaterial for these bonds. Face value = Semi-annual annuity payment amount required = Number of periods (n) = Market interest rate per period = Cash proceeds (original principal) borrowed on 7/1/16 = Account Debit Credit Date 7/1/16 12/31/16