Appendix 1 and Appendix 2 PR 11-5A Bond premium, entries for bonds payable transactions, interest method of amor tizing bond premium Campbell, Inc. produces and sells outdoor equipment. On July 1, 20Y1. Campbell issued $30,000,000 of 10 year, 10% bonds at a market (effective) interest rate of 9%, receiving cash of $31.951,170, 3. $1,437,800 Chapter 11 Liabilities: Bonds Payable 575 e semiannually on December 31 and Tune 30. The fiscal year of Interest on the bonds is payable semiannually the company is the calendar year. Instructions 1. Journalize the entry to record the amount of cash proceed 2. Journalize the entries to record the following: a. The first semiannual interest paymen of cash proceeds from the issuance of the bonds. ual interest payment on December 31, 2041, and the amortization of the Dond premium, using the interest method. Round to the neares crest payment on June 30, 20Y2, and the amortization of the bond the interest method. Round to the nearest dollar. 3. Determine the total interest expense for 20Y1. Round to the nearest dollar. 12, and the amortization of the bond premium, using