How would the bond issue be recoreded as a journal entry


Questions:

On January 1, 2012, Splash City issues $400,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year.

Assuming the market interest rate on the issue date is 7%, the bonds will issue at $436,784.

Requirement 1:

What would the first three rows of an amortization table look like?

Requirement 2:

How would the bond issue be recoreded as a journal entry and what would the first two semi-annual interest payments be?

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Accounting Basics: How would the bond issue be recoreded as a journal entry
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