Tansactions:

Accounts :

Problem 3: Bond Prob. Straight-line Background: Jaybird Mining issued $400,000, 690, 5-year callable bonds payable that pay interest quarterly on March 31, June 30, September 30, and December 31. These bonds were issued at a price of 98 on January 1, 2018. All entries related to these bonds are included in the Transactions section below. Jaybird uses the straight-line method for amortizing any bond discount or premium