will get salary of $1,700 + 20% of $83,000 = $1,700 + $16,600 = $18,300. So remaining all belongs to Betty = $50,000 - $18,300 $31,700 C $140.000 Stated rate: 9% Interest payment Interest expense Premium amortization Bond Principal amount: End of semiannual interest period Jan 1, 2013 Jun 30, 2013 Jan 1, 2014 Jun 30, 2014 Premium balance Bond carrying amount will get salary of $1,700 + 20% of $83,000 = $1,700 + $16,600 = $18,300. So remaining all belongs to Betty = $50,000 - $18,300 $31,700 C $140.000 Stated rate: 9% Interest payment Interest expense Premium amortization Bond Principal amount: End of semiannual interest period Jan 1, 2013 Jun 30, 2013 Jan 1, 2014 Jun 30, 2014 Premium balance Bond carrying amount