On January 1, 2021, Scabbers Company issued 8% bonds with a face amount of $1,000,000. The bonds mature in 2030 (10 years). For bonds of similar risk and maturity, the market rate is 10%. Interest is paid semiannually on June 30 and December 31 (EV of $1. PV of $1. EVA.0f $1. PVA of $1. FVAD of $1 and PVAD of $1) (You can use Excel your financial calculator or the PV Tables.) 1. Determine the price of the bonds at January 1, 2021. 2. Prepare the journal entry to record the bond issuance by Scabbers on January 1, 2021 3. Prepare the journal entry to record interest on June 30, 2021, using the effective interest method. 4. Prepare the journal entry to record interest on December 31, 2021, using the effective interest method, Complete this question by entering your answers in the tabs below. Bond Issue Price Journal Entries Determine the price of the bonds at January 1, 2021 Bond value Journal Entries > 20.00 TABLE 1 Future Value of $1 FV = 51(1+in n 1.0% 1.5% 2.0% 2.5% 3.09 3.5% 4.09 4.5% 5.09 5.596 609 7.04 8.09 9.09 10. 11.09 12.09 1 101000101500 1.02000 102500 1.03000 103500 1.04000 104500 105000 105500 106000 107000 108000 1.09000 1.10000 1.11000 112000 2102010 1.09022 1.04040 1.05063 1.06090 1.07123 1.00160 1.09203 1.10250 1.11303 112360114490 1.16640 1.18810 1.21000 123210 125440 31.03030 104568 1.05121 1.07689 1.09273 1.10872 1.12486 1.14117 1.15763 1.17424 1.191021.22504 5.25971 1.29503 1.33100 1.36763140493 4 1.04060 106136 1.08243 1.10381 1.12551 1.14752 1.16986 1.19252 1.20551 1.23882126248 1.31080 1.000 1.41158 1.46410151907 1.57352 $ 1,05101 1.07721 1.10400 1.1314 1.15027 1.18760 1.21665 1.24618 127628 1.30096 133823 1.40255 1.46933 1 53862 1.61051 1.68506 1.76234 1.20000 144000 1.72800 2070 2.48832 2009 3.58310 4.29952 5.15979 6.19174 61.06152 109344 1.12616 1.15960 119005 1 22926 126532 1.20226 1.34010 1.37884 1.41852 1.500 1.58687 167710 1.77156 1.87041 1.97382 7 107214 1.10934 1.14869 1.18000 1.22987 1.27228 1.31593 1.36096 1.40710 1.45468 1.50363 1.60578 1.71382 1.82004 1.96872 207616 2.21068 1.08206 1.12649 1.17166 1.21840 1.20677 131681 1.36857 1.42210 147746 1.53460150385 1.71810185093 1.09256 2.14359 2.10454 2.47506 01.09309 1.14339 1.19500 1.2436 1.30477 1.36290 142301 1.49610 155133 161000 62948 183846 1.00900 2.17180 2.35795255804 277308 10 1.10462 1.16054 1.21899 1.28008 1.34392 141060 1.49024 1.55207 1.62889 1.70814 1.70095 1.967152 15892 2.36736 2.59374 2.83942 3.10585 11 1.11567 1.17795 1.24327 1.31209 1.38423 1 45097 153945 1.62285 1.71034 1.80200189830 2.10485 232164 258043 205312 2.15176 3.755 12 1.12609 1.10562 1.26024 1.14410 142576 151107 1.60103 1.69508 1.79586 1.90121201220 2.25219 251817 2.01266 3.13843 2.498345 3.19598 12 113800 1.21255 129361 137851 1.44052 156706 166507 1.77220 1.88565 200577 2.13293 2.40095 2.71062 9.06580 3.45227 288028 44349 14 110047 1.23176 1.7100 141297 1.51250 1.45880 172168 105104 197099 21169 226000 257053 2.93719 2.34173 3.79750 4310144.00711 15 116007 1.25023 1.3457 14400 155797 1.67535 1.80094 1.93526 2.07803 2.23240239654 2.75003317217 3.4240417725 4.78450 5.47357 36 1.1725 1.26800 1.37279 1.48451 1.60471 1.73100 1.87298 2.02237 218287 275526 254035 295216 3.42504 3.97001 4.50407 31000 613099 17 1.18430 1.28802 1.40024 1.52162 165285 1.7948 194790 2.11 2.29202 248480 240277 2.15862 3.70002 4,32763 5.05447 5.09509 6.0 11 110615 1.30734 1.42825 1.550 1.70243 1.85749 2.02582 2.20648 240662 262147 2,85434 3.37993 199602 4.21712 555992 654355 7.68997 19 120811 1.32695 145601 150865 1.75351 1.92250 210585 2 30786 2.52695 276565 102560 3.61653 4.31570 5.14166 6.11501 7263348.61276 20122019 1.346M 148505 1.632 1.10611 1.90079219112 241171 265330 2.01776 3.20714 3.6.068 466096 560441 6725080623104620 7.43000 201610 10.69932 12.8 1910 15.40702 18.48843 22.18611 26.62333 31.94100 38.33760 21 1.23210 1705 1.51567 167958 16029 2.05043 227077 2.52024 2.70506 3.07823110056 4.14056 0313 6.10001 7.4002594017 10.80385 4600512 2512824314500 16401 159042.009782 36324 29504300543 0.38635 2.013304291875.4270 AM 820B 103471 1258546 17.00006 0539622 30 134785 15630810116 209757 2.42726 2.80679 324340 2.74532 422194 49839557410 761226 10.06266 11 26740 1744040 22.89230 29.95092237.37631 40 14836 1.81402 220004 261506 3.26204 3.05926410102 501636 701999 0.51331 10 28572 14.07416 21.72452 3110942 4525926 65 0007 9305007 1440.77160 WO11 20.99 TABLE 2 Present Value of $1 PV - - 15 20N 4.0% 4.5% 5. 4.0 7.0 3.0% 9.0% 100% 11.08 12.0% 1 0.00010 0.09522600090 0.750 0.970070 096154 005604 00528 0.04707 0.064009340 002501 017 0900 oopoo 0024 2.10 0.97056 096117 095101 0.06240 0.92351 0.92456 001573 0.0003 0.09845 0.19000 0.8734 0.05734 0176802645 0.116 0.79719 30.97059 0.95612 0.94232 0.92140 001544 090104 0.0000 0.7430 0.16 0.15101013062 0.60 0.30 0.77211 025531 0.72119 0.1178 40.008 0.18 07 06 05 0.7144 0.5 0.356 02270 0,80722 0.70700 0.200 0.750 0.7043 0630656734557 5005147 093600573 0 MM 0107 0.10101 02 0.70353 07513 044726 0.7120000 002 0.0002 0.3 0.5678 FEED 06446 0.57870 001225 GOT LYKOSOWO WYSOLEROS 10CY W POLO SO ZE920 COCO LOCO SEE BRZEWO OWO WO ovo SEWIVEIO COMO O SVO OWO WOWO CIRCO CO CO CO CO COLO ENOL COCOYO WOZIOSO OSO ONYO OWO WO DIOLO GOLDILO O SONO SOLO TUD OORED OZO SOCCO 091444 0.750 076 010073 072 0.7337 0.70250 067200 M61 041163 050100 0.54903.50025 0.06 0.0410010097 0.0 100 0.86162 02035 0.70120 0.7490 0.70102 0.47554 03 0411 0.250 0.50 0.035 0.46010042241 00218 032197 113 0.00426 0672342 0.40495 m 061420 5401 MO 0.27500 0.4 0.373 031728 0.2074 010101 16151 WOULD ESSO E VOLVO VW WOWO CIOCO DOCESSO O ESSED WOWOWOWO PROVES 290 SOOV OMVO SO SEZO OKLON OSID YELLO WOOD MIDO GO 00 1 000 000 0.7073M112 0.0172 074 07 07 047252 044230 07306 00035 0.20 0.2002 15 05 0.79005. ONOU MODO 05102 40102 0479 041727 M240312477454 0.20 0.00 0.11770 100 01 07 0.57471 0 0.407.41011 04145 0311302010901187 02174301612 170 0714 065730100 045720 01 0473841040245 0 114777007 023107 0.16 0.10564 1 302 0.01 0.70016064117 0.50 0.03 045.200 0.41552 0310031094 095 02500 01100 0176 015202 0.13004 0024 0.7 M COM 02 00 0.47414 033 730314033011021071171 0.1942 143 01 011411 2004 0.6 04100 SMS 06W 04144 703118000021455 0170410140120 00 21 0.01 0.731078 0.5059 050 047 048 09090 0.20 0.16 0.2415110166 0.16370 6113 011114 0.0956 SY 4 12 30 60193 0.41706 002 0.1470.1007 0.2 0.24 0.1971 0157700 1240 0.10153000100 0777 0.4095347741 0.02 0.17512 0.21 0.29530 02127 02130 0.125 0.140020.11507 000230 0.0736 ROYO 0001 0.01253 0.01048 TODO PERO SOROS COZZO BOSCO oro O O OO SD LOW CO LOOD wo 20.10.01 040 4MOSOM? 0.205.2702295 0.2116 0.16456 000 000 000 0034199 00 01 047474 0.41100 620010012 0.0002138 0.0004 0.17411 0.1113 6099007537 0057300023 0.4001 Os 46111 02 0.22016 1915 1914 0.12277 002 0.1 012100925 000 067150 W 0.25257 2009 1710 1420 117460022 0.00M60000 0.000000 000121 DISE TABLE 3 Future Value of an Ordinary Annuity of $1 PVA - 1.-1 wi 1.00 1 20% 3.04 2.59 40% 5.0% 5.5% 6.0 7.04 8.0 9.0% 10.07 11.0% 12.0% 20.0 1 1.0000 10000 10000 10000 10000 1.0000 10000 1.0000 10000 10000 1.0000 10000 10000 1.0000 1.0000 1.0000 1.0000 1.00 201002015020200 2.0250 20700 2.0350 2.0400 2.0450 20500 20550 20600 2,0700 2.0000 20000 21000 21100 2.1200 22000 30301 20452 90604 3.0756 3.0009 11062 7.1216 2.1370 3.1525 2.1660 21836 3.2149 12464 3271 21100 1421 11764 3.6400 4 40464 4:090041216 4.152541636 4210 4245 2782 101 420 43746 44100 45041 4.5731 4.6410 07007 47703 5.3680 $ 51010 5.1521 2040 2563 5.3091 53625 4163 4707 5525655011 56371 5.7507 5.86 5847 6.1051 6.2278 6.3529 74416 66152062296 6301 63877 6464 65502 6.630 6.7169 2019 6.B01 6.6753 7.15 7.1359 7.5220 7.7156 7,9129 1152 9.9299 772135 712.30 7.43437.5474 74625 7.77947.1983 1.0192 1420 8.2660 3930 8.6540 8.9228 9.2004 9.4672 9.7033 10.0000 12.0159 2057.4326 8.500 7.1923 0.051792642 9.3000 95601 07216 0.9975 10.250 10.634 11.0285 11.450 11.504 12.2007 164091 0.342505500.7546 0.0545 10.1501 10 10.502110.0021 11.026 11.256) 11.4913 11.780 12.4076 110210 13.579514140 14.7757 20.7989 10 16.492 10.7097 10.0497 112034 1146.39 117214 12.0061 12282 125770 128754 13.10 13116614.4066 15.1920 15.0374 167220 17 07 257 11 11.5 11 12.1017 1240S 12.078 121420 17.4864 130412 14.200 14.5035 14.9736 15.7836 16.55 17.5000 1.512 195614 20654612.1504 12 12.625 130412134121 13.7956 14.1920 146020 15.025815.6640 15.0171 163056 16.6699 175 1971 20160721.3M322.2132 241331 0.00 13 13.000 1.000 1.1404154178 16.110 16.6.2017.1500 17.7100 10200 10.0021 20.106 21.4053 22.054 205227 262116 280201 41016 14 14,0874 154504 15973 165190 170 12.6770 11.2010 120X21 19.036 20 2926 210151 22.50 242140 0192 27.9750 300019 12.02 50.1950 15 16.000 1.6021 17.2014 17.9319 18.500 19.2057 20.0936 20.7141 215786 22.4017 23.2760.1200 27.1521 20.3600 31.7725 34.4054 97.2707 720351 16.17.2579 17.9324 8.6.193 1902 20,152 200710 21.1245 22.7192 23.4575 24411 25.672527189193243320034 36.9497 29189 42.7523 174421 11.00E 10.2014 20.0121 20.0 217616 22.7000 27.075 247417 25.0404 2014 20-2129 30.0402 33.750249737 405417 445000 437 TL 9305 18 10 6167 20.4704214123 22:33 234144 24.4007 256454 26855128.1324 29.4812 XOS 370000 17:4502 41.2013 455992 50 1959 55 7497 128 116T 10 20:3100 217067 22 3404 23.0460 25.116 263572 274712 29.0626 305290 12.1021 33.7600 17.179041.4463 460185 51 1591 56.9.295 614397 154.7400 20 220100 221237 24.2974 285417 26.0704 262797 29.77813137143.0660348683367856 40.9955 45.7620 51.1601 57-2750: 642029 22.0524 986.6880 21 21 202 24.4705267033 22.1093 26785 0 2005 2102 227831 357191 177561 20.0927 445250412054745 4.0005 22 2451 21.0 295 0256 1034749 17507 405661 03.2007 47 5754 51.6727 56.0049 51.0071 64368 724355 79,0582 94.4608 113.2132 136 3075 164.4940 199.0000 2613327 1101.8816 40 ARBA 54.79 0.4020 67.4026 75.0013 84.5503 95.0055 107.0003 120.7990 136 6056 154.7620 199,6351 2590565 137.3824 425926 5818261 767 0914 7349.57 TABLE 4 Present Value of an Ordinary Annuity of $1 PVA- 1.04 1.5% 20% 12.5% 40 4.8 5.0 5.5% 6.0 7.0 2.0 9.0% 10.0 11.0% 12.0% 200% 10.90010 009522 0.00030 0.97541 0.07067 0661 0.06154 0.95004 0.05238 04787 0.94340 0.03458 0.9259) 0.91747 0 00000 0.00090 0.99280.00 2 197040 105580 194156 192742 1.91347 11000 1100 11727 185041 04672 169310 1.00002 1.76326 1.75011 173554 11252 1.60005 152779 > 29000 2.0122079380 2.85602 212361 2.90164 2.77500 2.74896 2.72325 280792 267301 242132 2.57710 2.53129 2.45 246371 240183 2.10648 4 90197 3.8543 3.80773 2.76197 3.71710 3:67308362000358753 25450950515 3.44511 27721211213329972 21 2102 2.03735 256873 54A533 478264.714641453 457971451505 4.45182 4.38999 4.32948 4.27028 4212364.1002029927120965 2.79079 160500740470200067 6579548 5.60710 5.601435.50013 5.41710 5.32055 2421461577507500409553 4.91712 454 422 452 435526 4254 4111412551 7 672819 6.59821647190634930623023 6.11454 800205 5.09270 5.71417 568297 5.5023520020 52063750329542471220 456X76 3.60459 # 75 7435027375482.1714 70190 6.736 173274 6.5059 6.44.21 6.33457 6.20070507130 S 552 HOS 5.146126764 102716 902 052 8,14224970077.70611 760780 7.435337.26879 7.10782 695.220 68016 85 1923 124489 $ 99% 12 106 107 107 109.47150 022218 3.1250 6.75206 53020 0.31661611090 7.91272 7.72173 753763 7.36000 7.02358 671000 6.41766614457 5.30923 545022 4.1927 11 10763 1002112 0.78685051421 9.25262 0.00155 760152092 30441 09754 74 740047 713806 6.1051064050624525.03770 43206 12 11.25508 10.00751 1057534 1025776 9.95400 966333 0.38507 0.11858 8.86725861852 3234704262753600 716073 61204.49236 6.10417 4.4702 19 1213174 117313 1134837 1008010 10:4406 10.30274 08565 9.682059.39357 0.11708 8.8526835765700378748100710336 749876425452 16 1300170 125431 12.10.2011 0001 11 29607 10.92052 1056312 10.22203 09064950965 9.20008874547824424 7.7615 76090187 6.62817 661057 15 105 1334322 1926 12:30138 11.3704 11 51741 11.11800 10.73955107961003750 0.71225 TO01506069 76000 700 608 4.67547 14 11787 14.31M 1357771 1101100 12.56110 12.0412 11 45200 11 21402 10,09777 1046216 10.105004S 119 1256 7.6221 737016 07300472056 17 15.12.25 14 0745 120187 1371220 13.14612 1248132 12.14567 11.70710 11.27607 10.36461 10.47726974122 0.1216456802155 7.54879 7.419147743 18 16.0127 151725 14200 143336 13.75351 13124970 12.11000 111 112 10.8.2760 10010 0.37180758 20141 770562 206741210 10 17.22601 1642017 1547846 14700 1420 12 7091413.137912500 12.00 12 110 111501210090680011 27.83929 2018.04555 18.1604 16351 1550916 14.77471421240 13 50033 13.00704 1241221 11.050 1146002 10000.11 2.1255 356 3404405 1 180 1790014 1701121 16.15455 15.41503 14.0707 1400016 13.60472 12.12115 12.275411.7600 1053 10010020721 SOY S4200 4132 5 2200016 207161 1962 18.40 1741315 16.4151 1542200 1602021 10041141202127036 1140.672.07704 14404750 02.0771 2401504 22.4 2003 20 19 0044 1.0205 1729203 16.210 15 25 1451375 13.7645) 12.40 1125778 107 420 37805518 1612070015523542510078 2211477 21 1079277 18.40158 1715909 16.612 16.04630 111 112461 10.75716 9 770010110010 10.09 11 TABLE 5 Future Value of an Annuity Due of $1 FVAD - Ir-x+1 NI 10% 1.5% 2.0% 2. 3.06 3.5 4.0% 4.9% 5.0 5.5 6.0N 7.0% LOW 9.0% 12.0 20.04 1 10100 10150 10200 10250 10300 1000 1000 10450 1.0500 1.050 100 10700 10000 10000 1.1000 1.1100 1.1200 12 22.09012042 2001 20756 2.0000 2101221216 2.1370 2.1525 2160 2.1836 22100 2.2414 2.271 2.3100 2121 2.74 2.6400 5100 3.000911216 31525 3.1836121403265 3.272 2.3101 2143 7.74 3.4799 25041 1.5731 2.4410 3.7007 2.770 44.1010 4.1534204042563 4.3001434254163 44707 15256 45011 44321 7507 40847 5.1051 2278 1521 6.2016 5515203.2291 5.20019073446502430 52100 500 5.9753 6151 63350 6.5233 7156 0129 621354321060336.547426.779443 70192 7100 72660 7.2010 7.9220 2004 42 203) 0.0000 110150 772057 74328 7.5830 77361 71923 0514210 100 0.001 17216 075 0.2500 0614 0.0025 10 43500 127 15.4001 59037546 89545.15915028 21 10.024 102563 10:4913 10.0710 118712.6210125795 1314407757 19.000 0 94622 0.7027 0.0497 10.2014 10.460 107114 11000 11.2012 115779 11.8754 12.18 128164 12.4M 11929 1937 15.7220 16.542 29587 10 10.5 10.40 11.167 114 11 078 12 1420 12.4 12.412 13.0 13.50 13.9216147 1.5 16.5 175312 13 614 1945.66 311500 11 11.6025 12.0412 124121 12.795413.1920 13.6020 140258144440140111 15.3056 15.30 16.00 17.0771 19.149 20.300 217112 211331 385.00 12 12.01.2008 141404 144176 15.1330 15 14.15001710 1721 101106 20.4953 21.051 2252222.211627.000 17.00 13 13:434 14.4504 49730 155190 16.0 16.4270 12.2010 1721 18 10.7026 20.0151 21.5505 23210250102 21.1750 290019 31326 050 1615.000 15.621 16.294 169319 1750 112957 10.023619.7641205721.4007 222740 241200211212010007725334054 2792 11 1257 16. 1763 1902 19.1560 19.0710203245217103 22.4575 226011 2025 26 29.120 120017 1000 41.7 174304.2014 19.0121107 207616 21.050 22.075 2074172344 23.27 2120 20 402 12.750259.547 Sood473010 11 110 19.40 204121 21 363 4144 23 907 24645425.551 2712421481229.0057 12.90 6.402 403013002 101010 1097 27.116 11100100 2079 21401 2140 14.116025572 216712286 20.50 11.1027 1600 110040462 450185 50.1591 209153 19 2101 2212 22034 26547 704 272797 270371412000 35756 39.9955762050.1001 2750 37109245 ANO 20 292 23.4705 2470 211 2745 2924053021218171931176 743 45.741 410005712051 2240 31 234716 341762670 27.06.229.511.10932400353014750521429023 0.005 1401 COM 370 25 556 0510 2700 25.0117 375.0 40.3411785706501100 14. 72592801081818 13667 10 1511 381016 417 45.000 490027 53.4205 520117524 0.7 1.4104 20171010 12224220271206141825 40 753 550810 61.000 77 78.11. 12.8101 11100 1640477212627978101682010518 9 TABLE 6 Present Value of an Annuity Due of 1 PVAD - x x1 + 1.0% 2.0 2.5% 3.0 3.5 40% 5.5 6.0% 7.0% 9.01 10.0% 11.0% 12.0% 20.0 1 100000 100000 100000 100000 100000 100000 1.00000 100000 100000 100000 100000 100000 100000 100000 1.000 1.00000 1.000000 2 190010190522 1.08030 1.07561 1.97007 1.966161.06154 105694 195238104707100340 193458 1.92593 1.91743 1.000 1.000 1.29286 1 83333 3 297040 2055882.04156 2.92742 2.01347 2.8999 2000 2.07267 245041 294632 203339200802 2.70326 2.75011 2.73554 271252 2.0005 2.52778 4 394099 291220 12380 3.85602 3.820613.90164 7750937496372325 369793367301362421577103.53120 3.4685 24671 3.0103 210648 5490197 458 410773 4.761974.71710 4.673084.62090 4.50753 4.56595450515 4.46511470721 4312134.29972 41607 410245 405735 3.50073 65.85343 5.71264 5.71346 5.64583 557071 5.51505 5.45102 5.20098 5.32048 27021521236 S10020409271410945 4.70070 460500 4.60478 00061 76.79548 69110 6.40143.50013 841710 6.32855 624214 45797 6.0750 99553501722 5.766545.622385.415025.25526 5.23054 5.11141 4.22851 $ 7.72819 750121747190734919723028 7.11454 7.00205 6.892706,7862766629750270 6.70929 6.20637603205 5.862 5.71220 5.56376 4.10450 8651484353 2548117014 8.01907.673967.73274 7.50580746321 733457 720970 697130674666 6.53402633493 6.14612 5.96764 433716 1096002 0.02 0.16224070077186076045826079810782 7.95220 7.10169 2.51523 7.24609 6.9952575002 4.53705 6.32925 5.03097 11 104710 10 22211 0.00250 0.75206053020 9.71661 0.11090 91272 3.72173 5373 16000 802358 7.71000 7.41766 7.14457 4.0923 6650225.19217 12 11 762 11.07112 10.78 10.5121 1035262 10.00155 9.76048 0.52992.01410.09254 MT 4986 1896 7. 10510 7.49506 720652 603770 5 2705 122550 11.60751 11.57534 1125776 10.95000 10.66333 10.38507 10.11858 0.86325 9.61852 2.38314 04200 556816073 7.811 749236 7.10937 5.43922 14 13:13374 12.73152 12.34237 11.00018 11.6340 11.30274 10.08545 10.46265 10.0357 1011700959357661.00378 0.48600 R.10336 7.907 742355 55726 15 14.000 13.5 13.000 12.0001 12.20607 11.02052 1.06212 11.22280 10.09804 10500 10.20400 0.74547 0.24424 179615 1660 7.00167 742917 541057 16 14 14 14323 1240261352138 12.03704 1251741 12.11830 11.72955 21.379661030 10.71225 10.10791 0.55048906060 0600 107 710 567547 17 1.71717 15.1126 145777 14055001356110 13.00412 12.0523012234021183977 11 46216 11.1050 10.44465 08537 0.31256812371.37916 797700 572956 16 16.56225.00 15.2017 14.71220141412 12.45132 13.10517 12.70710 12.27607 1160 1147726 10.76122 10 12164054 0.00155 4.70 3.11063 5.773 10170227 1647256 15 00203 15.334 175351 14.1668 1145030 13.15900 12.61950 122407 11.22760 11.05900 1037189 075503.20141 270162 21967 591219 20 22001 174417 16.6784 15.0 15.12380 147004 14.170413.5029 13.08532 12 60755 12:15812 11.560 10.60380 005011 036497 1920 1.365785350 110 DS 1664 17.10.2016 37747 15 21260 14.00 1400704 11.41221 1205078 2.0 11.50401 1081815 10.12055 51356 35. 25 22 2100011 19.0109 110 17.955 17,053 1624696 1540541 14.70164 1415170 13.55016 12.46033 1252876 10.70561 14.70 5.70 * 2004579 240 22.408 21.45353 2084 20.00577 17.907 1702189 1614107 1533310 14.50072 13.27767 1215841 11.19428 10.2006 401 0.00101 3.91472 30 30 30 2700350784 222 22.10 20 10-20 18.01704 169286 15.000 26493 12 11.7252 0.750 03567 308 3.02 Saved account field. Round your answers to 2 decimal places.) View transaction list Journal entry worksheet Record the interest on June 30, 2021, using the effective interest method. Note: Enter debits before credits Date June 30, 2021 General Journal Debit Credit Record entry Clear entry View general Journal View transaction list Journal entry worksheet 2 Record the interest on December 31, 2021, using the effective interest method. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general Journal