Question 6 [8 points] On February 1, 2014 Barton Corporation issued a $792,000, 8%, seven-year bond. Interest is to be paid annually. Assume Barton Corporation has a year end of March 31, and the market interest rate is 6%. A partial payment schedule is shown below. Period Ending Payment Balance Interest 6% Amortization of Premium February 1, 2014 January 31, 2015 880,459 869,927 63,360 52,828 10,532 Record the following entries into the journal: a. The adjusting entry to accrue bond interest and premium amortization on March 31, 2014. b. The payment of interest on January 31, 2015. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Round all values to the nearest dollar. General Journal Page Gj1 Date Account/Explanation F Debit Credit +