semiannually on December $31$ and June $30.$ The fiscal year of the company is the calendar year:

Instructions:

list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts.

from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts.

dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts.

The

less.

is called a premium on Bonds payable; the amortization of a discount

Interest expense, and the amortization of a

premium

Interest expense.