Trivial Corporation (with a December 31 year-end) issued $406,000, 7% bonds due in 6 years on May 1, 2018. Interest is paid semi-annually on November 1 and May 1 of each year. On the issuance date, the market rate of interest was 8%, resulting in a price of $386,950 for these bonds. Note: The premium/discount is amortized using the straight-line method. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For transactions with more than one debit or credit, enter the accounts in alphabetical order. Required:
Is this bond issued at a discount or at a premium?

Coca-cola was primarily known for its core competencies in marketing, bottling, and distributing aerated drinks. however, with the success of gatorade, coca-cola developed competencies in the development and marketing of its own sports drink, powerade. which of the following is true of coca-cola? a. it is leveraging existing core competencies to improve current market position. b. it is building new core competencies to protect and extend its current market position. c. it is redeploying and recombining existing core competencies to compete in markets of the future. d. it is targeting the chasm between the early adopter and early majority market segment.