The December 31, 2017, balance sheet of Kepler Corp. is as follows. Brief par value commo n stock per $1,000 of bond principal, maturity date April 30, 2023) $500,000 10,240 $489,760 t date. Consequently, on April 30, Kepler Corp, paid the semiannual interest and issued shares of common stock for the bonds. The discount is amortized on a straight-line basis Exercise 16-12 Exercise 15-14 L, 2018. (Credit account titfes are automatically indented when is required, selectNo Entry., for tre account titles and @nter 0 for the amounts.)