Assume that a bond is issued with the following characteristics:
Date of bonds: Issued January 1, 2010; maturity date: January 1, 2015; face value: $200,000; face interest rate: 10 percent paid semiannually (5 percent per period); market interest rate: 8 percent (4 percent per semiannual period); issue price: $216,222; bond premium is amortized using the effective interest method of amortization. What is the amount of bond premium amortization for the June 30, 2010, adjusting entry?