Bond Principal Amount $ 150,000.

00
Bond Stated Interest Rate (APR) 4.0%
# yrs. with semi-annual payments @ 6/30 & 12/31 4
Market Interest Rate @ Issuance (APR) 5.0%
Date of Issuance 1/2/2017

Bond Issuance Price $ 144,622.40

(circle one below) (circle one below)

Interest Interest Prem/Disc Prem/Disc Carrying

Date Payment Expense Amortized Balance Value
1/2/2017
6/30/2017

Totals
General Journal

Date Account Names Debit Credit

1/2/2017

6/30/2017

12/31/2017

6/30/2018

12/31/2018

6/30/2019

12/31/2019

6/30/2020

12/31/2020

12/31/2020
 Bond Principal Amount $ 150,000.00
Bond Stated Interest Rate (APR) 4.0%
#-yrs. with semi-annual payments @ 6/30 & 12/31 4
Market Interest Rate @ Issuance (APR) 3.0%
Date of Issuance 1/2/2017

Bond Issuance Price $ 155,614.44

(circle one below) (circle one below)

Interest Interest Prem/Disc Prem/Disc Carrying

Date Payment Expense Amortized Balance Value
1/2/2017
6/30/2017

Totals
General Journal

Date Account Names Debit Credit

1/2/2017

6/30/2017

12/31/2017

6/30/2018

12/31/2018

6/30/2019

12/31/2019

6/30/2020

12/31/2020

12/31/2020