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In order to finance the forecasted investments for next year, our company has decided to issue bonds. The amortised cost table of the transaction is the following:
| Date | Interests | Payments | Ppal amortised | Amortised Cost | |
| 1-4-18 | 10,000 | ||||
| 1-4-19 | 820 | 5,820 | 5,000 | 5,000 | |
| 1-4-20 | 410 | 5,410 | 5,000 | ||
| TOTAL | 1,230 | 11,230 | 10,000 |
What will be the entry required on the 30th of April 2018?