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The Following Partial Amortization Schedule Is Available for Courtney Company

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The following partial amortization schedule is available for Courtney Company who sold $500,000, five-year, 10% bonds on January 1, 2014 for $520,000 and uses annual straight-line amortization. The following partial amortization schedule is available for Courtney Company who sold $500,000, five-year, 10% bonds on January 1, 2014 for $520,000 and uses annual straight-line amortization.   Which of the following amounts should be shown in cell (iii) ? A)  $10,000 B)  $20,000 C)  $4,000 D)  $2,000 Which of the following amounts should be shown in cell (iii) ?


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