Brief Exercise 10-18 Presented below is the partial bond discount amortization schedule for Rohr Corp.,, which uses the effective-interest method of amortization Interest Bond Discount Interest Interest to Expense to Periods Unamortized Carrying Be Paid Be Recorded Amortization Discount Value Issue date $45,000 45,000 $48,070 48,223 $38,609 $961,391 35,539 964,461 32,316 967,684 $3,070 2 3,223 Prepare the journal entry to record the payment of interest and the discount amortization at the end of period 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit