On January 1,2013,Diab Services Issued $140,000 of 4-Year Bonds with a Stated

question 134

Essay

On January 1,2013,Diab Services issued $140,000 of 4-year bonds with a stated rate of 9%.The market rate at time of issue was 8%,so the bonds were issued at a premium and sold for $144,758.Diab uses the effective-interest method to amortize bond premium.Semiannual interest payments are made on June 30 and December 31 of each year.Please complete the amortization table for the first four interest payments.

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Physical, emotional, or sexual maltreatment or neglect of a child by a parent, guardian, or other responsible persons.

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