The following is taken from the Sinjh ASA statement of financial position.

Interest is payable annually on January 1. The bonds are callable on any annual interest date. Sinjh uses straight-line amortization for any bond premium or discount.
From December 31, 2016, the bonds will be outstanding for an additional 10 years (120 months).
Instructions
(Round all computations to the nearest euro).
(a) Journalize the payment of bond interest on January 1, 2017.
(b) Prepare the entry to amortize bond discount and to accrue the interest due on December 31, 2018.
(c) Assume that on January 1, 2018, after paying interest, Sinjh calls bonds having a face value of ‚¬800,000. The call price is 102. Record the redemption of the bonds.
(d) Prepare the adjusting entry at December 31, 2018, to amortize bond discount and to accrue interest on the remaining bonds.

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SINJH ASA Statement of Financial Position December 31, 2016 Non-current liabilities Bonds payable (face value €2,400,000), 9%, due January 1, 2027 2,310,000 Current iabilities Interest payable (for 12 months from January 1 to December 31) 216,000