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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 $250,000 on July 1, 2012. These bonds mature on June 30, 2016 and have a stated interest rate of 8%. These bonds require semi-annual coupon payments on Dec. 31 and June 30 each year. Ace received $250,000 as original principal on 7/1/12 when these bonds were issued. Market (effective) interest rate for these bonds on 7/1/12: per period Semi-annual annuity payment amount required: Account Debit Credit Date 6/30/16 12/31/16