E 11-9 Interest Interest Amortization Total Interest Unamortized Carrying Value Period Paid of Premium Expense Premium of Bonds 0 - - - 5.700 100.700 1 4.513 31 4.481 5.669 100.669 2 4.513 33 4.480 5.636 100.636 3 4.513 34 4.478 5.602 100.602 4 4.513 36 4.477 5.566 100.566 5 4.513 37 4.475 5.529 100.529 6 4.513 39 4.474 5.490 100.490 7 4.513 41 4.472 5.449 100.449 8 4.513 43 4.470 5.406 100.406 9 4.513 44 4.468 5.362 100.362 10 4.513 46 4.466 5.316 100.316 11 4.513 48 4.464 5.267 100.267 12 4.513 51 4.462 5.217 100.217 13 4.513 53 4.460 5.164 100.164 14 4.513 55 4.457 5.109 100.109 15 4.513 58 4.455 5.051 100.051 16 4.513 60 4.452 4.991 99.991 17 4.513 63 4.450 4.928 99.928 18 4.513 66 4.447 4.862 99.862 19 4.513 69 4.444 4.793 99.793 20 4.513 72 4.441 4.722 99.722 … 40 Date Description Debit Credit 100.700 Bonds Payable 95.000 Unamortized Premium on Bonds 5.700 Expense 1.494 Unamortized Premium on Bonds 10 Interest Payable 1.504 Expense 2.987 Unamortized Premium on Bonds 21 Interest Payable 1.504 Cash 4.513 E 11-10 Interest Interest Amortization Total Interest Unamortized Carrying Period Paid of Discount Expense Discount of Bonds
E 11-9 Interest Interest Amortization Total Interest Unamortized Carrying Value Period Paid of Premium Expense Premium of Bonds 0 - - - 5.700 100.700 1 4.513 31 4.481 5.669 100.669 2 4.513 33 4.480 5.636 100.636 3 4.513 34 4.478 5.602 100.602 4 4.513 36 4.477 5.566 100.566 5 4.513 37 4.475 5.529 100.529 6 4.513 39 4.474 5.490 100.490 7 4.513 41 4.472 5.449 100.449 8 4.513 43 4.470 5.406 100.406 9 4.513 44 4.468 5.362 100.362 10 4.513 46 4.466 5.316 100.316 11 4.513 48 4.464 5.267 100.267 12 4.513 51 4.462 5.217 100.217 13 4.513 53 4.460 5.164 100.164 14 4.513 55 4.457 5.109 100.109 15 4.513 58 4.455 5.051 100.051 16 4.513 60 4.452 4.991 99.991 17 4.513 63 4.450 4.928 99.928 18 4.513 66 4.447 4.862 99.862 19 4.513 69 4.444 4.793 99.793 20 4.513 72 4.441 4.722 99.722 … 40 Date Description Debit Credit 100.700 Bonds Payable 95.000 Unamortized Premium on Bonds 5.700 Expense 1.494 Unamortized Premium on Bonds 10 Interest Payable 1.504 Expense 2.987 Unamortized Premium on Bonds 21 Interest Payable 1.504 Cash 4.513 E 11-10 Interest Interest Amortization Total Interest Unamortized Carrying Period Paid of Discount Expense Discount of Bonds
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