This is what they are talking about in "10-4a"

Problem 10-9AB Effective Interest: Amortization of bond discount P5 Refer to the bond details in Problem 10-4A. Required 1. Prepare the January 1 journal entry to record the bonds'issuance. 2. Determine the total bond interest expense to be recognized over the bonds life. Check Os 5971 3. Prepare an effective interest amortization table like the one in Exhibit 101.1 for the bonds' first two years. 11/2012 caring 5307303 4. Prepare the journal entries to record the first two interest payments. db Problem 10-4A Straight-Line: Amortization of bond discount p2 Legacy issues $325,000 of 5%, four-year bonds dated January 1.2021, that pay interest semiannually on June 30 and December 31. They are issued at $292,181 when the market rate is 8% Required 1. Prepare the January 1 journal entry to record the bonds' issuance. 2. Determine the total bond interest expense to be recognized over the bonds life Check 532,810 3. Prepare a straight-line amortization table like the one in Exhibit 10.7 for the bonds' first two years, 3) 12/31/2022 tyg 5308.589 4. Prepare the journal entries to record the first two interest payments