Schmid Corporation issues $540,000, 8%, 5-year bonds on January 1, 2017 for $489,000. Interest is paid semiannually on January 1 and July 1

If Schmid uses the straight-line method of amortization of bond discount, the amount of bond interest expense on July 1, 2017 is:
A) $16,500.
B) $21,600.
C) $26,700.
D) $48,300.

C
Explanation: C) $540,000 × 4% = $21,600
$540,000 - $489,000 = $51,000
$51,000 ÷ 10 = $5100
Total interest expense: $21,600 + $5100 = $26,700

Business

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