Presented here is a partial amortization schedule for Courtney Company who sold $200,000, five year 10% bonds on January 1, 2010 for $208,000 and uses annual straight-line amortization. BOND AMORTIZATION SCHEDULE (12) Interest Period Interest Paid Interest Expense Premium Amortization Unamortized Premium Bond Carrying Value January 1, 2010 $8,000 $208,000 January 1, 2011 (0) (iv) (v) Which of the following amounts should be shown in cell (iii)? a. $4,000 b. $8,000 c. $1,600 d. $800 Presented here is a partial amortization schedule for Courtney Company who sold $200,000, five year 10% bonds on January 1, 2010 for $208,000 and uses annual straight-line amortization. Interest Period Interest Interest BOND AMORTIZATION SCHEDULE Premium Unamortized Bond Carrying (13) Paid Expense Amortization Premium Value January 1, 2010 $8,000 $208,000 January 1, 2011 0 (i) (iv) (v) Which of the following amounts should be shown in cell (v)? a. $209,600 b. $208,800 c. $206,400 d. $207,200 Presented here is a partial amortization schedule for Courtney Company who sold $200,000, five year 10% bonds on January 1, 2010 for $208,000 and uses annual straight-line amortization. Interest Period Interest Interest Paid Expense BOND AMORTIZATION SCHEDULE Premium Unamortized Amortization Premium (14) January 1, 2010 January 1, 2011 $8,000 (0) (ii) (i) (iv) Which of the following amounts should be shown in cell (ii)? a. $21,600 b. $18,400 c. $20,800 d. $19,200 Bond Carrying Value $208,000 (V)