On January 1,2019,Eastern Services Issued $140,000 of Four-Year,9% Bonds When

question 54

Essay

On January 1,2019,Eastern Services issued $140,000 of four-year,9% bonds when the market rate was 8%.The bonds were issued at $144,713.Eastern uses the effective-interest method to amortize the bond premium.Semiannual interest payments are made on June 30 and December 31 of each year.Prepare the amortization table for the first four interest payments.(Round your answers to the nearest dollar number.)
$$\begin{array} { | l | l | l | l | l | } \hline \text { Date } & \begin{array} { c } \text { Cash } \\\text { Paid }\end{array} & \begin{array} { c } \text { Interest } \\\text { Expense }\end{array} & \begin{array} { c } \text { Premium } \\\text { Amortized }\end{array} & \begin{array} { c } \text { Carrying } \\\text { Amount }\end{array} \\\hline 1 / 1 / 19 & & & & \\\hline 6 / 30 / 19 & & & & \\\hline 12 / 31 / 19 & & & & \\\hline 6 / 30 / 20 & & & & \\\hline 12 / 31 / 20 & & & & \\\hline\end{array}$$

Understand the specific groups and individuals instrumental in the development and history of career counseling.

Identify and compare various theories of career development and career counseling.

Recognize the historical events and social changes that influenced the need for career counseling.

Understand the role and effective approaches of career counselors in communicating ideas and theories to clients.

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Definitions:

Chaos

A state of extreme confusion and disorder, often used to describe a lack of order or predictability in a system.

Aesthetic Judgment

The process or act of analyzing and evaluating the beauty, artistry, or taste of something, often influenced by personal preferences, cultural norms, and societal trends.

Kant

A German philosopher of the 18th century, Immanual Kant is regarded as a central figure of modern philosophy who argued that reason is the source of morality and that aesthetics arises from a faculty of disinterested judgment.

Cezanne

Paul Cézanne was a French artist and Post-Impressionist painter whose work laid the foundations for the transition from 19th-century conceptions of artistic endeavor to a new and radically different world of art in the 20th century.