The following data relate to a $200,000,000, 5% bond issued for a selected semiannual interest period:
Bond carrying amount at beginning of period .....$216,221,792
Interest paid during period .............5,000,000
Interest expense allocable to the period ........4,864,990
(a) Were the bonds issued at a discount or at a premium?
(b) What is the unamortized amount of the discount or premium account at the beginning of the period?
(c) What account was debited to amortize the discount or premium?