Problem #5
	On Jan. 1, 2020 Ardeth Bay purchased 80 bonds @ $989.80 per bond.
	The new bond issue was priced such that the bonds have an yield (annual) of 5.2%.
	The bond (annual coupon) rate is 5.0% over the 6-year term of the bonds.
	The bonds pay interest semi-annually.
	1-Jan-20	Prepare the entry for the purchase of the bonds
	30-Jun-20	Prepare the entry for the first semi-annual receipt
		of interest and amortization using the effective
		interest method.
	31-Dec-20	Prepare the entry for the second semi-annual receipt
		of interest and amortization using the effective
		interest method.
	30-Jun-20	Prepare the entry for the first semi-annual receipt
		of interest and amortization using the straight line
		method.
	31-Dec-20	Prepare the entry for the second semi-annual receipt
		of interest and amortization using the straight line
		method.