Legacy issues $570,000 of 8.5%, four-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $508,050 when the market rate is 12%. 1. Determine the total bond interest expense to be recognized.
Total bond interest expense over life of bonds:
Amount repaid:
8 payments of $24,225 $193,800
Par value at maturity 570,000
Total repaid 763,800
Less amount borrowed 645 669
Total bond interest expense $118.131
2. Prepare a straight-line amortization table for the bonds' first two years.
Semiannual Period End Unamortized Discount Carrying Value
01/01/2019
06/30/2019
12/31/2019
06/30/2020
12/31/2020
3. Record the interest payment and amortization on June 30. Note:
Date General Journal Debit Credit
June 30
4. Record the interest payment and amortization on December 31.
Date General Journal Debit Credit
December 31

1) Determine the total bond interest expense to be recognized.

Total bond interest expense over life of bonds:

Amount repaid:    

8 payments of $24,225:          $193,800    

Par value at maturity:                 $570,000    

Total repaid:                                   $763800 (193,800 + 570,000)  

Less amount borrowed:         $508050    

Total bond interest expense:$255750 (763800 - 508,050)

2)Prepare a straight-line amortization table for the bonds' first two years.

Semiannual Interest Period­ End;Unamortized Discount;Carrying Value

01/01/2019                                      61,950                           508,050  

06/30/2019                                      54,206                          515,794  

12/31/2019                                       46,462                         523,538  

06/30/2020                                       38,718                        531,282  

12/31/2020                                         30,974                          539,026

3) Record the interest payment and amortization on June 30:

June 30            Bond interest expense, dr                         31969  

                       Discount on bonds payable, Cr     (61950/8)  7743.75

                                        Cash, Cr                     ( 570000*8.5%/2)  24225  

4) Record the interest payment and amortization on December 31:

Dec 31                 Bond interest expense, Dr               31969  

                           Discount on bonds payable, Cr  7744  

                                    Cash, Cr                                24225

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⇒ 16.0 cm/s2

what was the acceleration of the 4 kg cart?

⇒ 8.1 cm/s2

what was the acceleration of the 6 kg cart?

⇒ 5.3 cm/s2