A company issues bonds with a $100,000 par value, an 8% annual contract rate, semiannual interest payments, and a five-year life. The bonds sold for $107,850. The entry to record the issuance of the bonds will include:

Landmark Corporation buys $500,000 of Schroeter Company's 8%, 5-year bonds payable, at par value on September 1. Interest payments are made semiannually. Landmark plans and has the ability to hold the bonds for the 5-year life. The journal entry to record the purchase should include:

On July 1, Shady Creek Resort borrowed $480,000 cash by signing a 10-year, 10.5% installment note requiring equal payments each June 30 of $79,803. What amount of interest expense will be included in the first annual payment?

Springfield Company offers a bonus plan to its employees and the amount of the employee bonuses for the current year is estimated to be $966,000 to be paid during January of the following year. The journal entry on December 31 to record the bonuses is:

On July 1, Shady Creek Resort borrowed $310,000 cash by signing a 10-year, 11% installment note requiring equal payments each June 30 of $52,639. What amount of interest expense will be included in the first annual payment?

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